<SEC-DOCUMENT>0001013762-24-001634.txt : 20240726
<SEC-HEADER>0001013762-24-001634.hdr.sgml : 20240726
<ACCEPTANCE-DATETIME>20240726163041
ACCESSION NUMBER:		0001013762-24-001634
CONFORMED SUBMISSION TYPE:	POS AM
PUBLIC DOCUMENT COUNT:		126
FILED AS OF DATE:		20240726
DATE AS OF CHANGE:		20240726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABVC BIOPHARMA, INC.
		CENTRAL INDEX KEY:			0001173313
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				260014658
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		POS AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-250899
		FILM NUMBER:		241147379

	BUSINESS ADDRESS:	
		STREET 1:		44370 OLD WARM SPRINGS BLVD.
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538
		BUSINESS PHONE:		510-668-0881

	MAIL ADDRESS:	
		STREET 1:		44370 OLD WARM SPRINGS BLVD.
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American BriVision (Holding) Corp
		DATE OF NAME CHANGE:	20160111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	METU BRANDS, INC.
		DATE OF NAME CHANGE:	20150908

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ECOLOGY COATINGS, INC.
		DATE OF NAME CHANGE:	20080821
</SEC-HEADER>
<DOCUMENT>
<TYPE>POS AM
<SEQUENCE>1
<FILENAME>ea0208835-posam5_abvcbio.htm
<DESCRIPTION>POST-EFFECTIVE AMENDMENT NO. 5 TO FORM S-1
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<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">As filed with the Securities and Exchange
Commission on July 26, 2024</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>Registration No.&#160;333-250899</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Washington, D.C. 20549</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true"><span style="-sec-ix-hidden: hidden-fact-0">Post-Effective Amendment</span> No. 5</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM S-1</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>REGISTRATION STATEMENT </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><i>UNDER</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><i>THE SECURITIES ACT OF 1933</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName" id="ixv-63"><b>ABVC BIOPHARMA, INC.</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Exact name of registrant as specified in its
charter)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode" id="ixv-75"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nevada</b></span></ix:nonNumeric></td> <td style="vertical-align: bottom; width: 2%; text-align: center">&#160;</td> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5084</b></span></td> <td style="vertical-align: bottom; width: 2%; text-align: center">&#160;</td> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26-0014658</b></span></td></tr> <tr> <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(State or other jurisdiction of<br/>
incorporation or organization)</b></span></td> <td style="vertical-align: bottom; text-align: center">&#160;</td> <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Primary Standard Industrial<br/>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>44370 Old Warm Springs Blvd., </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Fremont, CA 94538</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(510) 668-0881</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Address, including zip code, and telephone
number, including area code, of registrant&#8217;s principal executive offices) </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">Uttam Patil</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Chief Executive Officer </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>44370 Old Warm Springs Blvd., </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Fremont, CA 94538</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(510) 668-0881- telephone</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Name, address, including zip code, and telephone
number, including area code, of agent for service) </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><i>With copies to:</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Louis Taubman, Esq.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Joan Wu, Esq.</b></p></td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; text-align: center"><span style="font-size: 10pt"><b>Hunter Taubman Fischer &amp; Li LLC</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; text-align: center"><span style="font-size: 10pt"><b>950 Third Avenue, 19th Floor</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; text-align: center"><span style="font-size: 10pt"><b>New York, New York 10022</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; text-align: center"><span style="font-size: 10pt"><b>(917) 512-0827- telephone</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; text-align: center"><span style="font-size: 10pt"><b>Louis Taubman, Esq.</b></span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Approximate date of commencement of proposed
sale of the securities to the public: </b>As soon as practicable after this registration statement is declared effective.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If any of the securities being registered on this
Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box.
&#9746;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this Form is filed to register additional securities
for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration
statement number of the earlier effective registration statement for the same offering. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this Form is a post-effective amendment filed
pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of
the earlier effective registration statement for the same offering. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this Form is a post-effective amendment filed
pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of
the earlier effective registration statement for the same offering. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.
See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221;
and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 6pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 54%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</span></td> <td style="width: 46%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer &#9744;</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory" id="ixv-38164">Non-accelerated filer</ix:nonNumeric> &#9746;</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness" id="ixv-38165">&#9746;</ix:nonNumeric></span></td></tr> <tr style="vertical-align: top"> <td>&#160;</td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany" id="ixv-38166">&#9744;</ix:nonNumeric></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The Registrant hereby amends this registration
statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment that
specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities
Act of 1933, as amended, or until the registration statement shall become effective on such date as the Securities and Exchange Commission,
acting pursuant to said Section 8(a), may determine.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Red"><b>The information in
this prospectus is not complete and may be changed. Neither we nor the Selling Stockholders may sell these securities until the registration
statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell and is not soliciting
an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="color: Red"><b>&#160;</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">SUBJECT
TO COMPLETION, DATED JULY 26, 2024</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">
</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PRELIMINARY PROSPECTUS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This prospectus relates to the resale, from time
to time, by the&#160;selling stockholders identified in this prospectus under the caption &#8220;Selling Stockholders,&#8221; of up to
3,400,187 shares of Common Stock of ABVC BioPharma, Inc., a Nevada corporation (the &#8220;Company&#8221;), $0.001 par value (the &#8220;Common
Stock&#8221;)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the details about the selling stockholder,
please see &#8220;Selling Stockholders.&#8221; The selling stockholder may sell these shares from time to time in the principal market
on which our Common Stock is traded at the prevailing market price, in negotiated transactions, or through any other means described in
the section titled &#8220;Plan of Distribution.&#8221; The selling stockholder may be deemed an underwriter within the meaning of the
Securities Act of 1933, as amended, of the shares of Common Stock that they are offering. We will pay the expenses of registering these
shares. We will not receive proceeds from the sale of our shares by the selling stockholder that are covered by this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The shares are being registered to permit the
selling stockholder, or its respective pledgees, donees, transferees or other successors-in-interest, to sell the shares from time to
time in the public market. We do not know when or in what amount the selling stockholder may offer the securities for sale. The selling
stockholder may sell some, all or none of the securities offered by this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Our common stock is quoted on the Nasdaq Capital
Markets under the symbol ABVC. On July 24, 2024, the closing price of our common stock was $0.73 per share. Prior to August 3, 2021,
our common stock was quoted on the OTC under the symbol ABVC.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Selling Stockholders may sell their shares
of Common Stock described in this prospectus in a number of different ways, at prevailing market prices or privately negotiated prices
and there is no termination date of the Selling Stockholders&#8217; offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">You should read this prospectus, together with
additional information described under the headings &#8220;Incorporation of Certain Information by Reference&#8221; and &#8220;Where You
Can Find More Information&#8221;, carefully before you invest in any of our securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Investing in our securities involves a high
degree of risk. See &#8220;Risk Factors&#8221; starting on page 8  of this prospectus.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Neither the Securities and Exchange Commission
nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete.
Any representation to the contrary is a criminal offense.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">The date of this prospectus is July 26, 2024</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>EXPLANATORY NOTE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><ix:nonNumeric contextRef="c0" continuedAt="_AmendmentDescription-c0_cont_1" name="dei:AmendmentDescription" id="ixv-333"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="-keep: true">This Post-Effective Amendment No. 5 (this &#8220;Post-Effective Amendment No. 5&#8221;) to the Registration Statement on Form S-1 (File No. 333-250899) (the &#8220;Registration Statement&#8221;), as originally declared effective by the Securities and Exchange Commission (the &#8220;SEC&#8221;) on December 23, 2020, is being filed to include information contained in the registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, which was filed with the SEC on March 13, 2024, the registrant&#8217;s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2024, which was filed with the SEC on May 17, 2024, and to update the selling stockholder table and certain other information in the Registration Statement.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p><div>

</div><ix:continuation id="_AmendmentDescription-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="-keep: true">No additional securities
are being registered under this Post-Effective Amendment No. 5. All applicable registration fees were paid at the time of the original
filing of the Registration Statement on December 15, 2020.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 3 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>TABLE OF CONTENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_001">PROSPECTUS CONVENTIONS</a></b></span></td>
    <td style="width: 6%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_002">INDUSTRY AND MARKET DATA</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_003">PROSPECTUS SUMMARY</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_004">THE OFFERING</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_005">RISK FACTORS</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_006">SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_007">USE OF PROCEEDS</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_008">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS&#160;OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</a></b></span></td>
    <td style="text-align: center">31</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_009">BUSINESS</a></b></span></td>
    <td style="text-align: center">65</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_010">MANAGEMENT</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">79</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_011">EXECUTIVE COMPENSATION</a></b></span></td>
    <td style="text-align: center">83</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_012">SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">87</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_013">RELATED PARTY TRANSACTIONS OF DIRECTORS AND EXECUTIVE OFFICERS OF THE COMBINED COMPANY</a></b></span></td>
    <td style="text-align: center">88</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_014">DESCRIPTION OF SECURITIES</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_015">SELLING STOCKHOLDERS</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_016">PLAN OF DISTRIBUTION</a></b></span></td>
    <td style="text-align: center">97</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_017">LEGAL MATTERS</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_018">EXPERTS</a></b></span></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_019">WHERE YOU CAN FIND MORE INFORMATION</a></b></span></td>
    <td style="text-align: center">99</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">You should rely only on the information contained
in this prospectus or in any free writing prospectus that we may specifically authorize to be delivered or made available to you. We and
our Underwriter have not authorized anyone to provide you with any information other than that contained in this prospectus or in any
free writing prospectus we may authorize to be delivered or made available to you. We take no responsibility for, and can provide no assurance
as to the reliability of, any other information that others may give you. This prospectus may only be used where it is legal to offer
and sell our securities. The information in this prospectus is accurate only as of the date of this prospectus, regardless of the time
of delivery of this prospectus or any sale of our securities. Our business, financial condition, results of operations and prospects may
have changed since that date. We are not making an offer of these securities in any jurisdiction where the offer is not permitted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless the context otherwise requires, the terms
&#8220;ABVC,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; in this prospectus refer to ABVC BIOPHARMA, INC., and &#8220;this
offering&#8221; refers to the offering contemplated in this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PROSPECTUS CONVENTIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Except where the context otherwise requires
and for purposes of this prospectus only:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;American BriVision Corporation&#8221; refers
to a Delaware corporation and wholly-owned subsidiary of ABVC;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;APR&#8221; or &#8220;annual percentage
rate&#8221; refers to the annual rate that is charged to borrowers, including a fixed interest rate and a transaction fee rate, expressed
as a single percentage number that represents the actual yearly cost of borrowing over the life of a loan;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;BioKey&#8221; means BioKey, Inc. refers
to a California corporation and wholly-owned subsidiary of ABVC;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;BioLite&#8221; means BioLite Holding, Inc.
refers to a Nevada corporation and a wholly-owned subsidiary of ABVC;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The &#8220;Board&#8221; or &#8220;Board of Directors&#8221;
refers to the board of directors of the Company;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;China&#8221; and &#8220;P.R.C.&#8221;
refer to the People&#8217;s Republic of China, including Hong Kong Special Administrative Region or Macau Special Administrative Region,
unless referencing specific laws and regulations adopted by the PRC and other legal or tax matters only applicable to mainland China,
excluding Taiwan for purposes of this prospectus;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Common Stock&#8221; is the Common Stock
of ABVC Biopharma, Inc., par value US$0.001 per share;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Merger Agreement&#8221; means the Agreement
and Plan of Merger dated as of January 31, 2018, pursuant to which the Company, BioLite, BioKey, &#8220;BioLite Acquisition Corp.&#8221;
a Nevada corporation, and BioKey Acquisition Corp.&#8221; a California corporation completed a business combination on February 8, 2019
where ABVC acquired BioLite and BioKey via the issuance of additional shares of Common Stock to the stockholders of BioLite and BioKey;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Series A Convertible Preferred Stock&#8221;
is the Series A convertible preferred stock of ABVC Biopharma, Inc., par value US$0.001 per share;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The terms &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; &#8220;the
Company,&#8221; &#8220;our Company&#8221; or &#8220;ABVC&#8221; refers to ABVC Biopharma, Inc., a Nevada corporation, and all of the Subsidiaries
as defined herein unless the context specifies;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8220;R.O.C.&#8221; or &#8220;Taiwan&#8221; refers to Taiwan, the
Republic of China;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Subsidiary&#8221; or &#8220;Subsidiaries,&#8221;
refer to American BriVision Corporation, sometimes referred to as &#8220;BriVision&#8221;, BioLite Holding, Inc. or BioLite and BioKey,
Inc. or BioKey;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All references to &#8220;NTD&#8221; and &#8220;New Taiwan Dollars&#8221;
are to the legal currency of R.O.C.; and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All references to &#8220;U.S. dollars&#8221;,
&#8220;dollars&#8221;, and &#8220;$&#8221; are to the legal currency of the U.S.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">This prospectus specifies
certain NTD amounts and in parenthesis the approximate U.S. dollar amounts at the exchange rate on the date of this prospectus. The conversion
rates regarding NTD and U.S. dollars are subject to change and, therefore, we can provide no assurance that U.S. dollar amounts specified
in this prospectus will not change.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">For clarification, this
prospectus follows English naming convention of first name followed by last name, regardless of whether an individual&#8217;s name is
Chinese or English.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>INDUSTRY AND MARKET DATA</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">This prospectus includes
information with respect to market and industry conditions and market share from third-party sources or based upon estimates using such
sources when available. We have not, directly or indirectly, sponsored or participated in the publication of any of such materials. We
believe that such information and estimates are reasonable and reliable. We also assume the information extracted from publications of
third-party sources has been accurately reproduced. We understand that the Company would be liable for the information included in this
prospectus if any part of the information was incorrect, misleading or imprecise to a material extent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding: 5pt; border: Black 1.5pt solid">

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<a id="a_003"></a><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PROSPECTUS SUMMARY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>This summary highlights information contained
elsewhere in this prospectus and does not contain all of the information that you should consider in making your investment decision.
Before investing in our securities, you should carefully read this entire prospectus, including our&#160;financial statements and the
related notes and the information set forth under the headings &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s Discussion and
Analysis of Financial Condition and Results of Operations&#8221; in each case included elsewhere in this prospectus.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Company Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Our Mission</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">We devote our resources to building a sophisticated
biotech company and becoming a pioneer in the biopharmaceutical industry. Dr. Uttam Patil, our Chief Executive Officer, and Dr. Tsung-Shann
Jiang, the founder and majority shareholder of the Company, understand the challenges and opportunities of the biotech industry and intend
to provide therapeutic solutions to significant unmet medical needs and to improve health and quality of human life by developing innovative
botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and oncology/ hematology diseases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Business Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of the date hereof, the Company&#8217;s
minimal revenue has come from the sale of CDMO services through BioKey. However, the Company&#8217;s focus is on developing a pipeline
of products by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists and other
specialists known to the Company to identify drugs or medical devices that it believes demonstrate efficacy and safety based on the Company&#8217;s
internal qualifications. Once a drug or medical device is shown to be a good candidate for further development and ultimately commercialization,
ABVC licenses the drug or medical device from the original researchers and introduces the drug or medical device clinical trial plan
to highly respected principal investigators in the United States, Australia and Taiwan. In almost all cases, ABVC has found that research
institutions in each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Institutions that have or are now conducting
phase II clinical trials in partnership with ABVC include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1504, Major Depressive Disorder (MDD), Phase II completed. NCE drug Principal Investigators: Charles DeBattista M.D. and Alan
    F. Schatzberg, MD, Stanford University Medical Center, Cheng-Ta Li, MD, Ph.D &#8211; Taipei Veterans General Hospital</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II Part 1 completed. Principal Investigators: Keith McBurnett,
    Ph.D. and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF), School of Medicine. Phase II, Part 2 clinical study
    sites include UCSF and 5 locations in Taiwan. The Principal Investigators are Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University
    of California San Francisco (UCSF), School of Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang Ni,
    M.D. Linkou Chang Gung Memorial Hospital; Wenjun Xhou, M.D.; Kaohsiung Chang Gung Memorial Hospital; Ton-Ping Su, M.D., Cheng Hsin
    General Hospital; Cheng-Ta Li, M.D., Taipei Veterans General Hospital. Phase II, Part 2 began in the 1st quarter of 2022 at the 5
    Taiwan sites. The UCSF site joined the study in the 2nd quarter of 2023. The subjects enrolled in the study has reached the number
    for interim analysis in 2023 December, and the interim analysis of the study is in progress.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator: Scott Irwin, MD, Ph.D. &#8211; Cedars
    Sinai Medical Center (CSMC). The Phase I clinical study will be initiated in the 1st quarter of 2024.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Medical
    Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, Phase II Study has been initiated in Australia and Thailand, Principal Investigator:
    Duangnate Rojanaporn, M.D., Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital of the two Thailand Sites and Professor/Dr.
    Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp; East Melbourne Retina. The Phase II study
    started in the 2nd quarter of 2023, and the company is working on improvements to the Vitargus Product through the new batch of investigational
    product.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><!-- Field: /Page --><div>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following trials are expected to begin
in the third quarter of 2024:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1519, Non-Small Cell Lung Cancer treatment, Phase I/II Study in Taiwan, Principal Investigator: Dr. Yung-Hung Luo, M.D., Taipei
    Veterans General Hospital (TVGH)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Drug:
    ABV-1703, Advanced Inoperable or Metastatic Pancreatic Cancer, Phase II, Principal Investigator: Andrew E. Hendifar, MD &#8211; Cedars
    Sinai Medical Center (CSMC)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon successful completion of a Phase II trial,
ABVC will seek a partner, typically a large pharmaceutical company, to complete a Phase III study and commercialize the drug or medical
device upon approval by the US FDA, Taiwan TFDA and other country regulatory authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Corporate Structure</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC was incorporated under the laws of the State
of Nevada on February 6, 2002 and has three wholly-owned Subsidiaries: BriVision, BioLite Holding, Inc. and BioKey, Inc. BriVision was
incorporated in July 2015 in the State of Delaware and is in the business of developing pharmaceutical products in North America.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding was incorporated under the laws
of the State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. Its key Subsidiaries include BioLite BVI,
Inc. (&#8220;BioLite BVI&#8221;) that was incorporated in the British Virgin Islands on September 13, 2016 and BioLite Inc. (&#8220;BioLite
Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new drugs
for over twelve years. Certain shareholders of BioLite Taiwan exchanged approximately 73% of equity securities in BioLite Taiwan for the
Common Stock in BioLite Holding in accordance with a share purchase/ exchange agreement (the &#8220;Share Purchase/ Exchange Agreement&#8221;).
As a result, BioLite Holding owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share
Purchase/ Exchange Agreement retain their equity ownership in BioLite Taiwan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Incorporated in California on November 20, 2000,
BioKey has chosen to initially focus on developing generic drugs to ride the opportunity of the booming industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon closing of the Mergers on February 8, 2019,
BioLite and BioKey became two wholly-owned subsidiaries of ABVC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In November 2023, the Company and one of its
subsidiaries, BioLite, Inc. (&#8220;BioLite&#8221;) each entered into a multi-year, global licensing agreement with AiBtl BioPharma Inc.
(&#8220;AIBL&#8221;) for the Company and BioLite&#8217;s CNS drugs with the indications of MDD (Major Depressive Disorder) and ADHD (Attention
Deficit Hyperactivity Disorder) (the &#8220;Licensed Products&#8221;). The license covers the Licensed Products&#8217; clinical trial,
registration, manufacturing, supply, and distribution rights. The parties are determined to collaborate on the global development of
the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including technology,
interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite received 23 million shares
of AIBL stock at $10 per share, and if certain milestones are met, each may receive $3,500,000 and royalties equaling 5% of net sales,
up to $100 million. Upon the issuance of the shares, AIBL became a subsidiary of ABVC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following chart illustrates the corporate structure of ABVC:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_001.jpg"/>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding: 5pt; border: Black 1.5pt solid">

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective March 5, 2022, the Company&#8217;s Board
for Directors approved amending the Company&#8217;s Bylaws to remove Section 2.8, which permitted cumulative voting for directors since
cumulative voting is specifically prohibited by our Articles of Incorporation. Since it is not otherwise stated in our Articles of Incorporation
or Bylaws, directors shall be elected by a plurality of the votes cast at the election, as provided in the Nevada Revised Statutes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Effective March 14, 2024, the Company&#8217;s
Board for Directors approved amending Section 2.8 of the Company&#8217;s Bylaws to revise the number of shares needed to establish a
quorum at shareholder meetings. The amendment changes the quorum requirement from a majority to 33-1/3% of the votes entitled to be cast
on a matter. The full text of our current Bylaws, as amended is attached hereto as Exhibit 3.2.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Recent Developments</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">On March 25, 2024, we, and one of our co-development
partners, BIOFIRST CORPORATION, a company registered in Taiwan (&#8220;BIOFIRST&#8221;), each entered into a twenty-year, global definitive
licensing agreement (the &#8220;Licensing Agreement&#8221;) with ForSeeCon Eye Corporation, a company registered in the British Virgin
Islands (&#8220;FEYE&#8221;) for the products in the Company and BIOFIRST&#8217;s Ophthalmology pipeline, including Vitargus (the &#8220;Licensed
Products&#8221;). The license covers the Licensed Products&#8217; clinical trial, registration, manufacturing, supply, and distribution
rights; FEYE also has the rights to sublicense or partner with a third party to develop the Licensed Products.</span></p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">As per each of the respective Agreements,
each of the Company and BIOFIRST shall receive a total licensing fee of $33,500,000, composed of an upfront payment of $30,000,000, which
can instead be paid with 5 million shares of FEYE stock at $6/share within 30 days after the execution of the Agreement, and a $3,500,000
cash milestone payment, due 30 days upon completion of next round fundraising, of which there can be no guarantee. Additionally, each
of the Company and BIOFIRST are eligible to receive royalties of 5% of net sales.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NASDAQ Listing</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, we closed a public offering
(the &#8220;Offering&#8221;) of&#160;1,100,000&#160;units (the &#8220;Units&#8221;), with each Unit consisting of one share of our common
stock (the &#8220;Common Stock&#8221;), one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock
at an exercise price equal to $6.30&#160;per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share
of common stock at an exercise price equal to $10.00&#160;per share, exercisable until the fifth anniversary of the issuance date; the
exercise price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company
completed the Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities
and Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that
the SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25&#160;per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
The Offering was conducted on a firm commitment basis. The Common Stock was approved for listing on The Nasdaq Capital Market and commenced
trading under the ticker symbol &#8220;ABVC&#8221; on August 3, 2021.&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>





</div><div style="padding: 5pt; border: Black 1.5pt solid">

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 19, 2022, we received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;)
notifying us that, for the last 30 consecutive business days, the closing bid price for our common stock was below the minimum $1.00
per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2) (&#8220;Rule 5550(a)(2)&#8221;).
In accordance with Nasdaq Listing Rule 5810(c)(3)(A), we were initially given until February 14, 2023 to regain compliance with Rule
5550(a)(2). Since we did not regain compliance by such date, we requested and received an additional 180 days, until August 14, 2023,
to comply with Rule 5550(a)(2).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">On May 24, 2023, the Company received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;)
notifying the Company that it was not in compliance with the minimum stockholders' equity requirement, or the alternatives of market
value of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing
Rule 5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217;
equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules, the Company had 45 calendar days, or until July 10, 2023,
to submit a plan to regain compliance. In response to the submitted plan, Nasdaq granted us an extension until August 31, 2023 to evidence
compliance. Following several transactions we then completed, on September 6, 2023, Nasdaq informed us that they determined that we are
in compliance with Nasdaq Listing Rule 5550(b)(1).</span></p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; "><span style="-keep: true">On July 10, 2024, the
Company received a notification letter from the Staff notifying the Company that the minimum bid price per share for its common shares
has been below $1.00 for a period of 30 consecutive business days and the Company therefore no longer meets the minimum bid price requirements
set forth in Nasdaq Listing Rule 5550(a)(2).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The notification received has no immediate effect
on the listing of the Company&#8217;s common stock on Nasdaq. Under the Nasdaq Listing Rules, the Company has until January 6, 2025,
to regain compliance. If at any time during such 180-day period the closing bid price of the Company&#8217;s common shares is at least
$1 for a minimum of 10 consecutive business days, Nasdaq will provide the Company written confirmation of compliance. If the Company
does not regain compliance during such 180-day period, the Company may be eligible for an additional 180 calendar days, provided that
the Company meets the continued listing requirement for market value of publicly held shares and all other initial listing standards
for Nasdaq except for Nasdaq Listing Rule 5550(a)(2), and provide a written notice of its intention to cure this deficiency during the
second compliance period, by effecting a reverse stock split, if necessary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Strategy</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Key elements of our business strategy include:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advancing to the pivotal trial phase of ABV-1701 Vitargus&#174; for the treatments of Retinal Detachment or Vitreous Hemorrhage, which we expect to generate revenues in the future.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Focusing on licensing ABV-1504 for the treatment of major depressive disorder, MDD, after the successful completion of its Phase II clinical trials.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Completing Phase II, Part 2 clinical trial for ABV-1505 for the treatment of attention deficit hyperactivity disorder, ADHD.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Out licensing drug candidates and medical device candidates to major pharmaceutical companies for phase III and pivotal clinical trials, as applicable, and further marketing if approved by the FDA.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to augment our core research and development
capability and assets by conducting Phase I and II clinical trials for investigational new drugs and medical devices in the fields of
CNS, Hematology/Oncology and Ophthalmology.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our management team has extensive experiences
across a wide range of new drug and medical device development and we have in-licensed new drug and medical device candidates from large
research institutes and universities in both the U.S. and Taiwan. Through an assertive product development approach, we expect that we
will build a substantial portfolio of Oncology/ Hematology, CNS and Ophthalmology products. We primarily focus on Phase I and II research
of new drug candidates and out license the post-Phase-II products to pharmaceutical companies; we do not expect to devote substantial
efforts and resources to building the disease-specific distribution channels.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

</div><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 9; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>



</div><div style="padding: 5pt; border: Black 1.5pt solid">

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Summary Risk Factors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The below is a summary of principal risks
to our business and risks associated with this offering. It is only a summary. You should read the more detailed discussion of risks
set forth below and elsewhere in this prospectus for a more complete discussion of the risks listed below and other risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-size: 7pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

</div><div>





</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>



</div><div style="padding: 5pt; border: Black 1.5pt solid">

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p>

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    <td style="width: 24px">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 24px">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 24px">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>





<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These and other risks described in this prospectus
could materially and adversely impact our business, financial condition, operating results and cash flow, which could cause the trading
price of our Common Stock to decline and could result in a loss of your investment. In addition, you should carefully consider the risks
described under &#8220;Risk Factors&#8221; beginning on page 8.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Corporate Information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC was incorporated under the laws of the State
of Nevada on February 6, 2002. BriVision was incorporated in the State of Delaware on July 21, 2015. BioLite was incorporated in the State
of Nevada on July 27, 2016. BioKey was incorporated in the State of California on November 20, 2000. BriVision, BioLite and BioKey are
three operating subsidiaries that are wholly owned by the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s shareholders approved an amendment
to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name from American BriVision (Holding) Corporation
to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of shareholders
(the &#8220;<b>Annual Meeting</b>&#8221;). The name change amendment to the Company&#8217;s Articles of Incorporation was filed with Nevada&#8217;s
Secretary of State and became effective on March 8, 2021 and FINRA approved our application for the name change as of May 3, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Common Stock was approved for listing on The
Nasdaq Capital Market and commenced trading under the ticker symbol &#8220;ABVC&#8221; on August 3, 2021. The Company&#8217;s CUSIP number
is 0091F106.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our principal executive office is located
at 44370 Old Warm Springs Blvd., Fremont, CA 94538. Our telephone number at our principal executive office is (510)-668-0881. Our corporate
website of BriVision is http://www.abvcpharma.com<i>.</i> The information on our corporate website is not part of, and is not incorporated
by reference into, this prospectus.</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

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<a id="a_004"></a><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>THE OFFERING</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 46%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock being offered by Selling Stockholders</span></td>
    <td style="text-align: justify; width: 54%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up to 3,400,187
    shares. <span>The Selling Stockholders may</span>&#160;sell their shares of Common Stock at prevailing
    market prices or privately negotiated prices<span>. We will not receive any proceeds from the sales
    by the Selling Stockholders.</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of Proceeds</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will not receive any proceeds from the sale of shares by the Selling Stockholders.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading Symbol</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The securities offered by
    this prospectus are speculative and involve a high degree of risk and investors purchasing securities should not purchase the
    securities unless they can afford the loss of their entire investment. You should read &#8220;Risk Factors,&#8221; beginning on page
    8 for a discussion of factors to consider before deciding to invest in our securities. </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transfer Agent</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">VStock Transfer, LLC</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

</div><div>



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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RISK FACTORS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Investing in our securities includes a high
degree of risk. Prior to making a decision about investing in our securities, you should consider carefully the specific factors discussed
below, together with all of the other information contained in this prospectus. If any of the following risks actually occurs, our business,
financial condition, results of operations and future prospects would likely be materially and adversely affected. This could cause the
market price of our Common Stock to decline and could cause you to lose all or part of your investment.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Risks Related to the Company&#8217;s Business</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Unfavorable global economic conditions,
including as a result of health and safety concerns, could adversely affect our business, financial condition or results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our results of operations could be adversely affected
by general conditions in the global economy, including conditions that are outside of our control, such as the impact of health and safety
concerns from the current outbreak of the COVID-19 coronavirus (&#8220;COVID-19&#8221;). The spread of the COVID-19, which was declared
a pandemic by the World Health Organization in March 2020, has caused different countries and cities to mandate curfews, including &#8220;shelter-in-place&#8221;
and closures of most non-essential businesses as well as other measures to mitigate the spread of the virus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The negative impact of COVID-19 on our operations
is ongoing and the extent of which remains uncertain and potentially wide-spread, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to successfully execute our long-term growth strategy during these uncertain times;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 24px">&#160;</td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to recruit the necessary number of patients to complete future clinical trials; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">supply chain disruptions in projects ABV-1504, ABV-1505 and ABV-1601, resulting from reduced workforces, scarcity of raw materials, and scrutiny or embargoing of goods produced in infected areas;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to perform on-site due-diligence for project ABV-1505 (MDD Phase II completed new drug candidate) and ABV-1701 (Vitargus FIH completed medical device) with our potential partners/collaborators in US, Mainland China, and Japan;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to access capital sources, as well as the ability of our key customers, suppliers, and vendors to do the same in regard to their own obligations; and</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">diversion of management and employee attention and resources from key business activities and risk management outside of COVID-19 response efforts, including maintenance of internal controls.&#160;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The COVID-19 pandemic remains highly volatile
and continues to evolve on a daily basis and therefore, despite our efforts and developments to combat the virus, there can be no assurance
that these measures will prove successful. The extent to which COVID-19 continues to impact the Company&#8217;s business, sales, and results
of operations will depend on future developments, which are highly uncertain and cannot be predicted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company is a development stage biopharmaceutical
company and is thus subject to the risks associated with new businesses in that industry.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquired the sole licensing rights
to develop and commercialize for therapeutic purposes six compounds from BioLite and the right to co-develop with BioFirst a medical device
(collectively the &#8220;ABVC Pipeline Products&#8221;). As such, the Company is a clinical stage biopharmaceutical company with operations
that generate unsubstantial revenues. The Company is establishing and implementing many important functions necessary to operate a business,
including the clinical research and development of the ABVC Pipeline Products, further establishment of the Company&#8217;s managerial
and administrative structure, accounting systems and internal financial controls</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite and BioKey are expected to continue to
have limited revenue and remain unprofitable for an indefinite period of time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accordingly, you should consider the Company&#8217;s
prospects in light of the risks and uncertainties that a pharmaceutical company with a limited operating history and revenue faces. In
particular, potential investors should consider that there are significant risks that the Company will not be able to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">raise sufficient funds in the capital markets or otherwise to effectuate its business plan;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">determine that the processes and technologies that it has developed are commercially viable; and/or</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If any of the above risks occurs, the Company&#8217;s
business may fail, in which case you may lose the entire amount of your investment in the Company. The Company cannot assure that any
of its efforts in business operations will be successful or result in the timely development of new products, or ultimately produce any
material revenue and profits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a pre-profit biopharmaceutical company, the
Company needs to transition from a company with a research and development focus to a company capable of supporting commercial activities.
The Company may not be able to reach such transition point or make such a transition, which would have affect our business, financial
condition, results of operations and prospects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If the Company fails to raise additional
capital, its ability to implement its business model and strategy could be compromised.</i></b>&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has limited capital resources and
operations. The CDMO services provided by BioKey generates a limited amount of revenue that can only partially support the operations
of the Company. To date, the Company&#8217;s operations have been&#160;funded partially from the proceeds from financings or loans from
its shareholders. From time to time, we may seek additional financing to provide the capital required to expand research and development
(&#8220;R&amp;D&#8221;) initiatives and/or working capital, as well as to repay outstanding loans if cash flow from operations is insufficient
to do so.&#160;We cannot predict with certainty the timing or amount of any such capital requirements.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company does not raise sufficient capital
to fund its ongoing development activities, it is likely that it will be unable to carry out its business plans, including R&amp;D development
and expansion of production facilities. Currently, the Company has had to put several projects on hold due to a lack of funding. Even
if the Company obtains financing for near term operations and product development, the Company may require additional capital beyond
the near term. Furthermore, additional capital may not be available in sufficient amounts or on reasonable terms, if at all, and our
ability to raise additional capital may be adversely impacted by potential worsening global economic conditions and the recent disruptions
to and volatility in the credit and financial markets in the United States and worldwide resulting from the ongoing COVID-19 pandemic.
If the Company is unable to raise capital when needed, its business, financial condition and results of operations would be materially
adversely affected, and it could be forced to reduce or discontinue our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company has no history in obtaining
regulatory approval for, or commercializing, any new drug candidate.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With limited operating history, the Company has
never obtained regulatory approval for, or commercialized, any new drug candidate. It is possible that the FDA may refuse to accept our
planned New Drug Application (or &#8220;NDA&#8221;) for any of the six drug products for substantive review or may conclude after review
of our data that our application is insufficient to obtain regulatory approval of the new drug candidates or the medical device. Although
our CDMO strategic business department has experience in obtaining abbreviated new drug application (or &#8220;ANDA&#8221;) approvals,
the processes and timelines of obtaining an NDA approval and ANDA approval can differentiate substantially. If the FDA does not accept
or approve our planned NDA for our product candidates, it may require that we conduct additional clinical, preclinical or manufacturing
validation studies, which may be costly. Depending on the FDA required studies, approval of any NDA or application that we submit may
be significantly delayed, possibly for several years, or may require us to expend more resources than we have. Any delay in obtaining,
or inability to obtain, regulatory approvals of any of our drug candidate will prevent us from sublicensing such product. It is also possible
that additional studies, if performed and completed, may not be considered sufficient by the FDA. If any of these outcomes occurs, we
may be forced to abandon our planned NDA for such drug candidate, which materially adversely affects our business and could potentially
cause us to cease operations. We face similar regulatory risks in a foreign jurisdiction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our growth is dependent on our ability to
successfully develop, acquire or license new drugs.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our growth is supported by continuous investment
in time, resources and capital to identify and develop new products or new formulations for the market and market penetration. If we are
unable to either develop new products on our own or acquire licenses for new products from other parties, our ability to grow revenues
and market share will be adversely affected.&#160;In addition, we may not be able to recover our investment in the development of new
drugs and medical devices, given that projects may be interrupted, unsuccessful, not as profitable as initially contemplated or we may
not be able to obtain necessary financing for such development. Similarly, there is no assurance that we can successfully secure such
rights from third parties on an economically feasible basis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our current products have certain side effects.
If the side effects associated with our current or future products are not identified prior to their marketing and sale, we may be required
to withdraw such products from the market, perform lengthy additional clinical trials or change the labeling of our products, any of which
could adversely impact our growth.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company researches and develops the following
seven drug products and one medical device: ABV-1501, ABV-1504, ABV-1505, ABV-1519, ABV-1702, ABV-1601 and ABV-1703. Each of these seven
products may cause serious adverse effects to their users. For example, the API of ABV-1501, ABV-1702 and ABV-1703 is Maitake mushroom
extract. Side effects, or adverse events, associated with Maitake mushroom extract include blood bilirubin increase, lymphocyte count
decrease, neutrophil count decrease, platelet count decrease, white blood cell decrease, headache, and hyperglycemia. Serious adverse
events (collectively, the &#8220;SAE&#8221;) associated with this compound include leukocytosis, platelet count decrease, eye disorders,
abdominal pain, gastrointestinal disorders, aphonia, lung infection, muscle weakness right-sided, confusion, edema cerebral, stroke,
dyspnea, wheezing, and pruritus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABV-1504 and ABV-1505 have the same API, &#8220;Radix
Polygala&#8221;, which is known as Polygala tenuifolia Willd or PDC-1421 Capsule (&#8220;Polygala tenuifolia Willd&#8221;). Side effects,
or adverse events, associated with ABV-1504 and ABV-1505, coming from administration of the trial medicine or examination procedure such
as the procedure of taking blood (fainting, pain and/or bruising), may lead to gastrointestinal disorders (abdominal fullness and constipation),
nervous system disorders (drowsiness, sleepiness, and oral ulcer). In addition, long-term use may cause miscarriages.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The safety and preliminary efficacy findings from
this study, combined with the unique properties of ABV-1701, are supportive of further investigation for its use following vitrectomy
surgery in patients requiring vitreous replacement. However, new serious side effects of ABV-1701 may be uncovered as the clinical trials
continue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The occurrence of any of those adverse events
would harm our future sales of these medicines and substantially increase the costs and expenses of marketing these medicines, which in
turn could cause our revenues and net income to decline.&#160;In addition, the reputation and sales of our future medicines could be adversely
affected due to the severe side effects discovered.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may be subject to product liability claims
in the future, which could divert our resources, cause us to incur substantial liabilities and limit commercialization of any products
that we may develop.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We face an inherent business risk of exposure
to product liability claims in the event that the uses of our products are alleged to have caused adverse side effects.&#160;Side effects
or marketing or manufacturing problems pertaining to any of our products could result in product liability claims or adverse publicity.&#160;These
risks will exist for those products in clinical development and with respect to those products that receive regulatory approval for commercial
sale.&#160;Furthermore, although we have not historically experienced any problems associated with claims by users of our products, we
do not currently maintain product liability insurance and&#160;there could be no assurance that we are able to acquire product liability
insurance with terms that are commercially feasible.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 15; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We face an inherent risk of product liability
claims as a result of the clinical testing of our products and potentially commercially selling any products that we may develop. For
example, we may be sued if any product we develop allegedly causes injury or is found to be otherwise unsuitable during clinical testing,
manufacturing, marketing or sale. Any such product liability claims may include allegations of defects in manufacturing, defects in design,
a failure to warn of dangers inherent in the product, negligence, strict liability or a breach of warranties. Claims could also be asserted
under state consumer protection acts. If we cannot successfully defend ourselves against product liability claims, we may incur substantial
liabilities or be required to limit commercialization of our product candidate. Regardless of the merits or eventual outcome, liability
claims may result in:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">substantial monetary awards to trial participants or patients;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We currently have insurance policies to cover
liabilities under the clinic trials but do not maintain general liability insurance; and even if we have a general liability insurance
in the future, this insurance may not fully cover potential liabilities that we may incur. The cost of any product liability litigation
or other proceeding, even if resolved in our favor, could be substantial. We would need to increase our insurance coverage if and when
we begin selling any product candidate that receives marketing approval. In addition, insurance coverage is becoming increasingly expensive.
If we are unable to obtain or maintain sufficient insurance coverage at an acceptable cost or to otherwise protect against potential product
liability claims, it could prevent or inhibit the development and commercial production and sale of our product candidate, which could
adversely affect our business, financial condition, results of operations and prospects.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We have conducted, and may in the future
conduct, clinical trials for certain of our product candidates at sites outside the United States, and the FDA may not accept data from
trials conducted in such locations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have conducted and may in the future choose
to conduct one or more of our clinical trials outside the United States. Although the FDA may accept data from clinical trials conducted
outside the United States, acceptance of this data is subject to certain conditions imposed by the FDA. For example, the clinical trial
must be well designed and conducted and performed by qualified investigators in accordance with ethical principles. The trial population
must also adequately represent the U.S. population, and the data must be applicable to the U.S. population and U.S. medical practice in
ways that the FDA deems clinically meaningful. In addition, while these clinical trials are subject to the applicable local laws, FDA
acceptance of the data will be dependent upon its determination that the trials also complied with all applicable U.S. laws and regulations.
There can be no assurance that the FDA will accept data from trials conducted outside of the United States. If the FDA does not accept
the data from any of our clinical trials that we determine to conduct outside the United States, it would likely result in the need for
additional trials, which would be costly and time-consuming and delay or permanently halt our development of the product candidate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 16; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the conduct of clinical trials outside
the United States could have a significant impact on us. Risks inherent in conducting international clinical trials include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">foreign regulatory requirements that could restrict or limit our ability to conduct our clinical trials;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">administrative burdens of conducting clinical trials under multiple foreign regulatory schema;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">foreign exchange fluctuations; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If clinical trials of our product candidates
fail to demonstrate safety and efficacy to the satisfaction of the FDA and comparable non-U.S. regulators, we may incur additional costs
or experience delays in completing, or ultimately be unable to complete the development and commercialization of our product candidates.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not permitted to commercialize, market,
promote or sell any product candidate in the United States without obtaining marketing approval from the FDA. Comparable non-U.S. regulatory
authorities impose similar restrictions. We may never receive such approvals. We must complete extensive preclinical development and clinical
trials to demonstrate the safety and efficacy of our product candidate in humans before we will be able to obtain these approvals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Clinical testing is expensive, difficult to design
and implement, can take many years to complete and is inherently uncertain as to outcome. Any inability to successfully complete preclinical
and clinical development could result in additional costs to us and impair our ability to generate revenues from product sales, regulatory
and commercialization milestones and royalties. In addition, if (1) we are required to conduct additional clinical trials or other testing
of our product candidate beyond the trials and testing that we contemplate, (2) we are unable to successfully complete clinical trials
of our product candidate or other testing, (3) the results of these trials or tests are unfavorable, uncertain or are only modestly favorable,
or (4) there are unacceptable safety concerns associated with our product candidate, we, in addition to incurring additional costs, may:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be delayed in obtaining marketing approval for our product candidates;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain approval for indications or patient populations that are not as broad as we intended or desired;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain approval with labeling that includes significant use or distribution restrictions or significant safety warnings, including boxed warnings;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be subject to additional post-marketing testing or other requirements; or</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be required to remove the product from the market after obtaining marketing approval.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Even if any of our product candidates receives
marketing approval, it may fail to achieve the degree of market acceptance by physicians, patients, third party payors and others in the
medical community necessary for commercial success and the market opportunity for the product candidate may be smaller than we estimate.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have never completed a new drug or new medical
device FDA application process from Phase I to FDA approval and commercialization. Even if our products are approved by the appropriate
regulatory authorities for marketing and sale, they may nonetheless fail to gain sufficient market acceptance by physicians, patients,
third party payors and others in the medical community. For example, physicians are often reluctant to switch their patients from existing
therapies even when new and potentially more effective or convenient treatments enter the market. Further, patients often acclimate to
the therapy that they are currently taking and do not want to switch unless their physicians recommend switching products or they are
required to switch therapies due to lack of reimbursement for existing therapies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The potential market opportunities for our products
are difficult to estimate precisely. Our estimates of the potential market opportunities are predicated on many assumptions, including
industry knowledge and publications, third party research reports and other surveys. While we believe that our internal assumptions are
reasonable, these assumptions involve the exercise of significant judgment on the part of our management, are inherently uncertain and
the reasonableness of these assumptions has not been assessed by an independent source. If any of the assumptions proves to be inaccurate,
the actual markets for our products could be smaller than our estimates of the potential market opportunities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 17; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may seek to enter into collaborations
with third parties for the development and commercialization of our product candidates. If we fail to enter into such collaborations,
or such collaborations are not successful, we may not be able to capitalize on the market potential of our product candidates.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may seek third-party collaborators for development
and commercialization of our products. Our likely collaborators for any marketing, distribution, development, licensing or broader collaboration
arrangements include large and mid-size pharmaceutical companies, regional and national pharmaceutical companies, non-profit organizations,
government agencies, and biotechnology companies. Our ability to generate revenues from these arrangements will depend on our collaborators&#8217;&#160;abilities
to successfully perform the functions assigned to them in these arrangements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Collaborations involving our products will pose
the following risks to us:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators may infringe the intellectual property rights of third parties, which may expose us to litigation and potential liability;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">disputes may arise between the collaborators and us that result in the delay or termination of the research, development or commercialization of our product candidate or that result in costly litigation or arbitration that diverts management attention and resources; and</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Collaborative agreements may not lead to development
or commercialization of our product candidate in the most efficient manner or at all. If a collaborator of ours were to be involved in
a business combination, the continued pursuit and emphasis on our product development or commercialization program could be delayed, diminished
or terminated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC, through BioLite, may not be able to
receive the full amounts available under the collaboration agreement by and between BioLite, Inc. and BioHopeKing, which could increase
its burden to seek additional capital to fund the business operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In February and December 2015, BioLite, Inc.,
a subsidiary of BioLite, entered into a total of three collaboration agreements with BioHopeKing to jointly develop ABV-1501 for TNBC
(or BLI-1401-2 as used by BioLite internally) and ABV-1504 for MDD (or BLI-1005 as used by BioLite internally) in most Asian countries
and BLI-1006, which has been later replaced with BLI-1008 for ADHD in Asia, excluding Japan. ABVC and BioLite are co-developing ABV-1501
for TNBC and ABV-1504 for MDD pursuant to the Collaboration Agreement and its Addendum entered by and between BriVision and BioLite Taiwan
where ABVC and BriVision are responsible for the clinical trials of such two new drug candidates. In accordance with the terms of the
BioHopeKing Collaboration Agreement for ABV-1501 or BLI-1401-2 and the Addendum thereto, BioLite shall receive payments of a total of
$10 million in cash and equity of BioHopeKing or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s
achievements of certain milestones and twelve per cent (12%) of net sales of the drug products when ABV-1501 or BLI-1401-2 is approved
for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it may not receive the rest
of the payments from BioHopeKing. As a result of BioLite&#8217;s potential inability to receive the full payments under those collaboration
agreements with BioHopeKing, ABVC may have to seek other sources of financing to fund its operation activities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC and its Subsidiaries may not be successful
in establishing and maintaining additional strategic partnerships, which could adversely affect ABVC&#8217;s ability to develop and commercialize
products, negatively impacting its operating results.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to ABVC&#8217;s current collaboration
with BioHopeKing for selected Asian markets, a part of its strategy is to evaluate and, as deemed appropriate, enter into additional
partnerships in the future with major biotechnology or pharmaceutical companies. ABVC&#8217;s products may prove to be difficult to effectively
license out as planned. Various regulatory, commercial and manufacturing factors may impact ABVC&#8217;s ability to seek co-developers
of or grow revenues from licensing out any of the seven products in the pipeline, none of which has been fully licensed out. Specifically,
ABVC may encounter difficulty by virtue of:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to effectively identify and align with commercial partners in the U.S. to collaborate the development of ABV-1504 for the
    treatment of Major Depressive Disorder, ABV-1505 to treat Attention-Deficit Hyperactivity Disease, ABV-1501 for the treatment of
    Triple Negative Breast Cancer, ABV-1519 to treat of Non-Small Cell Lung Cancer, ABV-1703 to the treatment of Pancreatic Cancer, ABV-1601
    to treat Depression in Cancer Patients and ABV-1702 to treat Myelodysplastic syndromes and ABV-1701 Vitargus for the treatments of
    Retinal Detachment or Vitreous Hemorrhage;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its inability to secure appropriate contract research organizations (&#8220;CRO&#8221;s) to conduct data analysis, lab research and FDA communication; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its inability to effectively continue clinical studies on and secure positive research results of all of our investigational new drugs to attract additional commercial collaborators outside the U.S.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC faces significant competition in seeking
appropriate partners for its therapeutic candidates, and the negotiation process is time-consuming and complex. In order for ABVC to successfully
partner its autoimmune, CNS and hematology therapeutic candidates, as well as Vitargus, its medical device, potential partners must view
these medicinal candidates as economically valuable in markets they determine to be attractive in light of the terms that ABVC is seeking
and compared to other available products for licensing by other companies. Even if ABVC is successful in its efforts to establish new
strategic partnerships, the terms that ABVC agrees upon may not be favorable, and it may not be able to maintain such strategic partnerships
if, for example, development or approval of an autoimmune therapeutic is delayed or sales of an approved product are disappointing. Any
delay in entering into new strategic partnership agreements related to any of ABVC&#8217;s therapeutic candidates could delay the development
and commercialization of such candidates and reduce its competitiveness even if it reaches the market.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If ABVC fails to establish and maintain additional
strategic partnerships or collaboration related to its therapeutic candidates that have not been fully licensed, it will bear all of the
risk and costs related to the development of any such drug candidate, and it may need to seek additional financing, hire additional employees
and otherwise develop expertise for which it has not budgeted. This could negatively affect the development of any incompletely partnered
new drug candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC&#8217;s licensors may choose to terminate
any of the license agreements with ABVC. As a result, ABVC&#8217;s research and development of new drug candidates that contain the underlying
API may be terminated abruptly. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If ABVC&#8217;s Subsidiary BioLite materially
breaches any license agreements it has with Yukiguni Maitake Co. (&#8220;Yukiguni&#8221;), Medical and Pharmaceutical Industry Technology
and Development Center (&#8220;MPITDC&#8221;) or Industrial Technology Research Institute (&#8220;ITRI&#8221;), or any of such license
agreement terminates unexpectedly, BioLite may not be able to continue its research and development of the new drug candidate which contains
the underlying API whose license has been terminated. Pursuant to the Yukiguni License Agreement, if BioLite fails to meet the milestone
sales requirement or submit certain applications to the appropriate health authorities on a schedule prescribed therein, Yukiguni shall
have the right to terminate the Yukiguni License Agreement. If the Yukiguni License Agreement is terminated involuntarily, BioLite will
be forced to discontinue its new drug development of ABV-1703, ABV-1502 and ABV-1501 and terminate the collaboration agreements relating
to the three new drug candidates. The termination of the right to use the underlying API will materially disrupt the operations of ABVC.
Pursuant to the license agreement between BioLite Taiwan and ITRI, if BioLite Taiwan fails to complete the research submission milestones
according to the schedule set forth therein without reasons or with reasons unstatisfied with ITRI, ITRI shall have the right to terminate
the license agreement with BioLite Taiwan without refund to BioLite Taiwan. BioLite Taiwan and BioLite have submitted the IND for PDC-1421
and subsequently conducted Phase II clinical trials of two drug candidiates developed from PDC-1421 according to the schedule listed in
the license agreement between BioLite Taiwan and MPITDC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 19; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC&#8217;s Subsidiary BioLite depends
on one supplier for the API of ABV-1703, ABV-1519, ABV-1502 and ABV-1501 and any failure of such supplier to deliver sufficient quantities
of the API that meets its quality standard could have a material adverse effect on its research of these four drug candidates. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently BioLite relies primarily on Yukiguni,
a Japanese supplier, to provide Yukiguni Maitake Extract 404, the API which is contained in ABV-1703, ABV-1519, ABV-1502 and ABV-1501,
four of the seven drug candidates in BioLite&#8217;s oncology/hematology portfolio. It has entered into the Yukiguni License Agreement,
among other things, for the delivery of Yukiguni Maitake Extract 404. BioLite agrees to fulfill its demand of the Yukiguni Maitake Extract
404 by purchasing first from Yukiguni respecting the therapeutic products and Yukiguni represents that it will provide sufficient quantities
of such API that meets cGMP standards. If the supplies of Yukiguni Maitake Extract 404 were interrupted for any reason, BioLite&#8217;s
research and development activities of these four drug candidates could be delayed. These delays could be extensive and expensive, especially
in situations where a substitution is not readily available.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite is currently negotiating with another
supplier of Yukiguni Maitake Extract 404 that is located in Canada. However, there can be no assurance that the negotiation will be successful.
Failure to obtain adequate supplies of high quality Yukiguni Maitake Extract 404 in a timely manner could have a disruptive effect on
ABVC and BioLite&#8217;s research and development activities of ABV-1703, ABV-1519, ABV-1502 and ABV-1501, resulting in a material adverse
effect on the Company&#8217;s business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC may use hazardous chemicals and biological
materials in its business. Any claims relating to improper handling, storage or disposal of these materials could be time consuming and
costly. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC&#8217;s research and development may involve
the controlled use of hazardous materials, including chemicals and biological materials. ABVC cannot eliminate the risk of accidental
contamination or discharge and any resulting injury from these materials. ABVC may be sued for any injury or contamination that results
from its use or the use by third parties of these materials, and its liability may exceed any insurance coverage and its total assets.
Federal, state and local laws and regulations govern the use, manufacture, storage, handling and disposal of these hazardous materials
and specified waste products, as well as the discharge of pollutants into the environment and human health and safety matters. Although
ABVC makes its best efforts to comply with environmental laws and regulations despite the associated high costs and inconvenience, ABVC
cannot guarantee that it will not mishandle any hazardous materials in the future. If it fails to comply with these requirements or any
improper handling of hazardous materials occurs, it could incur substantial costs, including civil or criminal fines and penalties, clean-up
costs or capital expenditures for control equipment or operational changes necessary to achieve and maintain compliance. In addition,
ABVC cannot predict the impact on its business of new or amended environmental laws or regulations or any changes in the way existing
and future laws and regulations are interpreted and enforced.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The facilities where the samples of drug
candidates are manufactured need to be maintained and monitored in compliance with the good manufacturing practice standards, the failure
of such maintenance could contaminate the results of our clinical trials and adversely affect our operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC&#8217;s Subsidiary BioKey operates a laboratory
facility that is a certified good manufacturing practice facility (&#8220;cGMP&#8221;) and some of its contract clinical trial service
providers use cGMP facilities to conduct clinical studies. ABVC cannot be certain that ABVC or its present or future contract manufacturers
or suppliers will be able to comply with cGMPs regulations and other FDA regulatory requirements. Failure to comply with these requirements
may result in, among other things, total or partial suspension of production activities, failure of the FDA to grant approval for marketing,
and withdrawal, suspension, or revocation of marketing approvals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Risks Related to Intellectual Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Pharmaceutical patents and patent applications
involve highly complex legal and factual questions, which, if determined adversely to the Company, could negatively impact its respective
licensors&#8217; patent position and interrupt its research activities. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The patent positions of pharmaceutical companies
and research institutions can be highly uncertain and involve complex legal and factual questions. The interpretation and breadth of claims
allowed in some patents covering pharmaceutical compositions may be uncertain and difficult to determine, and are often affected materially
by the facts and circumstances that pertain to the patented compositions and the related patent claims. The standards of the U.S. Patent
and Trademark Office, or USPTO, are sometimes uncertain and could change in the future. Consequently, the issuance and scope of patents
cannot be predicted with certainty. Patents, if issued, may be challenged, invalidated or circumvented. U.S. patents and patent applications
may also be subject to interference proceedings, and U.S. patents may be subject to re-examination proceedings, post-grant review and/or
inter parties review in the USPTO. Foreign patents may be subject to opposition or comparable proceedings in the corresponding foreign
patent office, which could result in either loss of the patent or denial of the patent application or loss or reduction in the scope of
one or more of the claims of the patent or patent application. In addition, such interference, re-examination, post-grant review, inter
parties review and opposition proceedings may be costly. Accordingly, rights under any issued patents may not provide the Company with
sufficient protection against competitive products or processes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, changes in or different interpretations
of patent laws in the U.S. and foreign countries may permit others to use discoveries of the Company or to develop and commercialize their
new drug candidates without providing any compensation thereto, or may limit the number of patents or claims the Company can obtain. The
laws of some countries do not protect intellectual property rights to the same extent as U.S. laws and those countries may lack adequate
rules and procedures for defending the intellectual property rights of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company fails to obtain and maintain patent
protection and trade secret protection of its respective products, the Company could lose their competitive advantages and competition
it faces would increase, reducing any potential revenues and adversely affecting its ability to attain or maintain profitability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;&#160;&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Developments in patent law could have a
negative impact on the Company&#8217;s Licensors&#8217; patent positions and the Company&#8217;s business.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the U.S. Supreme Court, other
federal courts, the U.S. Congress or the USPTO may change the standards of patentability and any such changes could have a negative impact
on the Company&#8217;s business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the Leahy-Smith America Invents Act,
or the America Invents Act, which was signed into law in 2011, includes a number of significant changes to U.S. patent law. These changes
include a transition from a &#8220;first-to-invent&#8221; system to a &#8220;first-to-file&#8221; system, changes the way issued patents
are challenged, and changes the way patent applications are disputed during the examination process. These changes may favor larger and
more established companies that have greater resources to devote to patent application filing and prosecution. The USPTO has developed
regulations and procedures to govern the full implementation of the America Invents Act, and many of the substantive changes to patent
law associated with the America Invents Act, and, in particular, the first-to-file provisions, became effective on March 16, 2013. Substantive
changes to patent law associated with the America Invents Act may affect the Company, BioLite and BioKey&#8217;s ability to obtain patents,
and if obtained, to enforce or defend them. Accordingly, it is not clear what, if any, impact the America Invents Act will ultimately
have on the cost of prosecuting the Company&#8217;s patent applications, its ability to obtain patents based on its discoveries and its
ability to enforce or defend its patents.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If the Company is unable to protect the
confidentiality of its trade secrets, its business and competitive position would be harmed, respectively. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to patent protection, because the
Company operates in the highly technical field of discovery and development of therapies, it relies in part on trade secret protection
in order to protect its proprietary technology and processes. However, trade secrets are difficult to protect. The Company has entered
into confidentiality and non-disclosure agreements with its employees, consultants, outside scientific and commercial collaborators, sponsored
researchers, and other advisors. These agreements generally require that the other party keep confidential and not disclose to third parties
any confidential information developed by the party or made known to the party by the Company during the course of the party&#8217;s relationship
therewith. These agreements also generally provide that inventions conceived by the party in the course of rendering services to the Company
will be ABVC&#8217;s exclusive property. However, these agreements may not be honored and may not effectively assign intellectual property
rights to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to contractual measures, the Company
tries to protect the confidential nature of its proprietary information using physical and technological security measures. Such measures
may not, for example, in the case of misappropriation of a trade secret by an employee or third party with authorized access, provide
adequate protection for the Company. The Company&#8217;s security measures may not prevent an employee or consultant from misappropriating
its trade secrets and providing them to a competitor, and recourse it takes against such misconduct may not provide an adequate remedy
to protect the Company&#8217;s interests fully. Enforcing a claim that a party illegally disclosed or misappropriated a trade secret can
be difficult, expensive, and time-consuming, and the outcome is unpredictable. In addition, courts outside the U.S. may be less willing
to protect trade secrets. Trade secrets may be independently developed by others in a manner that could prevent legal recourse by the
Company. If the Company&#8217;s confidential or proprietary information, such as the trade secrets, were to be disclosed or misappropriated,
or if any such information was independently developed by a competitor, its competitive position could be harmed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Third parties may assert that the Company&#8217;s
employees or consultants have wrongfully used or disclosed confidential information or misappropriated trade secrets. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company might employ individuals who were
previously employed at universities or other biopharmaceutical companies, including its competitors or potential competitors. Although
through certain non-disclosure covenants and employment agreements with its officers and employees, the Company tries to ensure that its
employees and consultants do not use the proprietary information or know-how of others in the work for the Company, the Company may be
subject to claims that it or its employees, consultants or independent contractors have inadvertently or otherwise used or disclosed intellectual
property, including trade secrets or other proprietary information, of a former employer or other third parties. Litigation may be necessary
to defend against these claims. If the Company fails in defending any such claims, in addition to paying monetary damages, the Company
may lose valuable intellectual property rights or personnel. Even if the Company is successful in defending against such claims, litigation
could result in substantial costs and be a distraction to the Company&#8217;s management and other employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC&#8217;s ability to compete may decline
if it does not adequately protect its proprietary rights or if it is barred by the intellectual property rights of others. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC&#8217;s commercial success depends on obtaining
and maintaining proprietary rights to its drug candidates as well as successfully defending these rights against third-party challenges.
ABVC obtains its rights to use and research certain proprietary information to further develop the drug candidates primarily from three
institutions, MPITDC, ITRI and Yukiguni (collectively the &#8220;Licensors&#8221;). These three institutions own the intellectual property
rights in the products that have been licensed to us and may prosecute new patents of the drug candidates that are invented or discovered
within the licensed scope of use under the respective license agreements. ABVC will only be able to protect its new drug candidates from
unauthorized use by third parties to the extent that its valid and enforceable patents, or effectively protected trade secrets and know-how,
cover them.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC&#8217;s ability to obtain new patent protection
for its new drug candidates is uncertain due to a number of factors, including that:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC may not have been the first to file patent applications for its new drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">others may independently develop identical, similar or alternative products or compositions and uses thereof;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC&#8217;s disclosures in patent applications may not be sufficient to meet the statutory requirements for patentability;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any or all of ABVC&#8217;s pending patent applications may not result in issued patents;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC may not seek or obtain patent protection in countries that may eventually provide a significant business opportunity;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any patents issued to ABVC may not provide a basis for commercially viable products, may not provide any competitive advantages, or may be successfully challenged by third parties;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC&#8217;s licensors may successfully challenge that ABVC&#8217;s new patent application fall outside the licensed use of the products; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if ABVC has or obtains new patents covering
its new drug candidates, ABVC may still be barred from making, using and selling them because of the patent rights of others. Others may
have filed, and in the future may file, patent applications covering products that are similar or identical to ABVC. There are many issued
U.S. and foreign patents relating to therapeutic products and some of these relate to ABVC&#8217;s new drug candidates. These could materially
affect ABVC&#8217;s ability to develop its drug candidates. Because patent applications can take many years to issue, there may be currently
pending applications unknown to ABVC that may later result in issued patents that its new drug candidates may infringe. These patent applications
may have priority over patent applications filed by ABVC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company and its respective licensors
may not be able to enforce their intellectual property rights throughout the world. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The laws of some foreign countries do not protect
intellectual property rights to the same extent as the laws of the U.S. Many companies have encountered significant problems in protecting
and defending intellectual property rights in certain foreign jurisdictions. The legal systems of some countries, particularly developing
countries, do not favor the enforcement of patents and other intellectual property protection, especially those relating to pharmaceuticals
and medical devices. This could make it difficult for the Company and its respective licensors to stop the infringement of some of the
Licensors&#8217; patents, or the misappropriation of their other intellectual property rights. For example, many foreign countries have
compulsory licensing laws under which a patent owner must grant licenses to third parties. In addition, many countries limit the enforceability
of patents against third parties, including government agencies or government contractors. In these countries, patents may provide limited
or no benefit. Patent protection must ultimately be sought on a country-by-country basis, which is an expensive and time-consuming process
with uncertain outcomes. Accordingly, the Company and its licensors have chosen in the past and may choose in the future not to seek patent
protection in certain countries, and as a result the Company will not have the benefit of patent protection in such countries. Moreover,
the Company may choose in the future not to seek patent protection in certain countries, and as a result it will not have the benefit
of patent protection in such countries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Proceedings to enforce the Company&#8217;s and
its licensors&#8217; patent rights in foreign jurisdictions could result in substantial costs and divert its efforts and attention from
other aspects of the businesses. Accordingly, the efforts to protect the Company&#8217;s intellectual property rights in such countries
may be inadequate. In addition, changes in the law and legal decisions by courts in the U.S. and foreign countries may affect the Company&#8217;s
ability to obtain adequate protection for its technology and the enforcement of intellectual property.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Regulatory Risks Relating to Biopharmaceutical Business</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>The Company is subject to various government regulations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The manufacture and sale of human therapeutic
and diagnostic products in the U.S. and foreign jurisdictions are governed by a variety of statutes and regulations. These laws require
approval of manufacturing facilities, controlled research and testing of products and government review and approval of a submission containing
manufacturing, preclinical and clinical data in order to obtain marketing approval based on establishing the safety and efficacy of the
product for each use sought, including adherence to current PIC/S Guide to Good Manufacturing Practice for Medicinal products during production
and storage, and control of marketing activities, including advertising and labeling.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The products the Company is currently developing
will require significant development, preclinical and clinical testing and investment of substantial funds prior to its commercialization.
The process of obtaining required approvals can be costly and time-consuming, and there can be no assurance that future products will
be successfully developed and will prove to be safe and effective in clinical trials or receive applicable regulatory approvals. Markets
other than the U.S. have similar restrictions. Potential investors and shareholders should be aware of the risks, problems, delays, expenses
and difficulties which we may encounter in view of the extensive regulatory environment which controls our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company cannot be certain that it will
be able to obtain regulatory approval for, or successfully commercialize, any of its current or future product candidates. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company may not be able to develop any current
or future product candidates. The Company&#8217;s new drug candidates will require substantial additional clinical development, testing,
and regulatory approval before the commencement of commercialization. The clinical trials of the Company&#8217;s drug candidates are,
and the manufacturing and marketing of our new drug candidates will be subject to extensive and rigorous review and regulation by numerous
government authorities in the U.S. and in other countries where the Company intend to test and, if approved, market any new drug candidate.
Before obtaining regulatory approvals for the commercial sale of any product candidate, the Company must demonstrate through pre-clinical
testing and clinical trials that the product candidate is safe and effective for use in each target indication. This process can take
many years and may include post-marketing studies and surveillance, which will require the expenditure of substantial resources. Of the
large number of drugs in development in the U.S., only a small percentage successfully completes the FDA regulatory approval process and
is commercialized. Accordingly, even if the Company is able to obtain the requisite financing to continue to fund its development and
clinical programs, it cannot assure the investors that any of the product candidates will be successfully developed or commercialized.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is not permitted to market a therapeutic
product in the U.S. until it receives approval of an NDA or ANDA, for that product from the FDA, or in any foreign countries until they
receive the requisite approval from such countries. Obtaining approval of an NDA is a complex, lengthy, expensive and uncertain process,
and the FDA may delay, limit or deny approval of any product candidate for many reasons, including, among others:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These same risks apply to applicable foreign regulatory
agencies from which the Company, through BioLite, may seek approval for any of our new drug candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any of these factors, many of which are beyond
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As a result, any such setback in the Company&#8217;s pursuit of initial or additional regulatory approval would have a material adverse
effect on its business and prospects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company does not successfully complete
pre-clinical and Phase I and II clinical development, it will be unable to receive full payments under their respective collaboration
agreements, find future collaborators or partners to take the drug candidates to Phase III clinical trials. Even if the Company successfully
completes all Phase I and II clinical trials, those results are not necessarily predictive of results of additional trials that may be
needed before an NDA for Phase III trials may be submitted to the FDA. Although there are a large number of drugs in development in the
U.S. and other countries, only a very small percentage result in commercialization, and even fewer achieve widespread physician and consumer
acceptance following the regulatory approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the Company may encounter delays
or drug candidate rejections based on new governmental regulations, future legislative or administrative actions, or changes in FDA policy
or interpretation during the period of product development. If the Company obtains required regulatory approvals, such approvals may later
be withdrawn. Delays or failures in obtaining regulatory approvals may result in:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Furthermore, if the Company fails to comply with
applicable FDA and other regulatory requirements at any stage during this regulatory process, the Company may encounter or be subject
to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company faces substantial competition
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receiving approval for, or commercializing products before or more successfully than the Company. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company competes with companies that research,
develop, manufacture and market already-existing and new pharmaceutical products in the fields of CNS, hematology/oncology and autoimmune.
The Company anticipates that it will face increased competition in the future as new companies enter the market with new drugs and/or
technologies and/or their competitors improve their current products. One or more of their competitors may offer new drugs superior to
the Company&#8217;s and render the Company&#8217;s drugs uneconomical. A lot of the Company&#8217;s current competitors, as well as many
of its respective potential competitors, have greater name recognition, more substantial intellectual property portfolios, longer operating
histories, significantly greater resources to invest in new drug development, more substantial experience in product marketing and new
product development, greater regulatory expertise, more extensive manufacturing capabilities and the distribution channels to deliver
products to customers. If the Company is not able to compete successfully, it may not generate sufficient revenue to become profitable.
The Company&#8217;s ability to compete successfully will depend largely on its ability to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Established pharmaceutical companies devote significant
financial resources to discovering, developing or licensing novel compounds that could make the Company&#8217;s products and product candidates
obsolete. Our competitors may obtain patent protection, receive FDA approval, and commercialize medicines before we do. Other companies
are or may become engaged in the discovery of compounds or botanical materials that may compete with the drug candidates the Company is
developing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company competes with a large number of well-established
pharmaceutical companies that may have more resources than the Company does in developing therapeutics in the fields of CNS, oncology/hematology
and ophthalmology.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any new drug candidate the Company is developing
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and/or safety in order to address price competition and be commercially successful. If the Company is not able to compete effectively
against its current and future competitors, its business will not grow and its financial condition and operations will suffer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to Doing Business Outside the
United States</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Because part of ABVC&#8217;s pharmaceutical
research and development is conducted outside of the U.S., the Company is subject to the risks of doing business internationally, including
periodic foreign economic downturns and political instability, which may adversely affect the Company&#8217;s revenue and cost of doing
business in Taiwan.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC collaborates with partners whose primary
place of business is in Taiwan, Republic of China and the Company has certain key employees in Taiwan. Foreign economic downturns may
affect our results of operations in the future. Additionally, other facts relating to the operation of the Company&#8217;s business outside
of the U.S. may have a material adverse effect on the Company&#8217;s business, financial condition and results of operations, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 25; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As the Company continues to operate its business
globally, its success will depend in part, on its ability to anticipate and effectively manage these risks. The impact of any one or more
of these factors could materially adversely affect the Company&#8217;s business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company may be exposed to liabilities
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to the FCPA, and other
laws that prohibit improper payments or offers of payments to foreign governments, foreign government officials and political parties
by U.S. persons as defined by the statute for purposes of obtaining or retaining businesses. The Company may have agreements with third
parties who may make sales in mainland China and the U.S., during the process of which the Company may be exposed to corruption. Activities
in Taiwan create the risk of unauthorized payments or offers of payments by an employee, consultant or agent of the Company, because these
parties are not always subject to the Company&#8217;s control.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Although the Company believes to date it has complied
in all material aspects with the provisions of the FCPA and Chinese anti-corruption law, the existing safeguards and any future improvements
may prove to be less than effective and any of the Company&#8217;s employees, consultants or agents may engage in corruptive conduct for
which the Company might be held responsible. Violations of the FCPA or Chinese anti-corruption law may result in severe criminal or civil
sanctions against the Company and individuals and therefore could negatively affect the Company&#8217;s business, operating results and
financial condition. In addition, the Taiwanese government may seek to hold the Company liable as a successor for FCPA violations committed
by companies in which the Company invests or acquires.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>International operations expose the Company
to currency exchange and repatriation risks, and the Company cannot predict the effect of future exchange rate fluctuations on its business
and operating results.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has business operations in Taiwan
and collaborative activities in the U.S. and Japan. Substantial amounts of revenues are received and expenses are incurred in New Taiwan
Dollars and U.S. dollars. Thus, the Company has exposure to currency fluctuations. The Company cannot assure you that the effect of currency
exchange fluctuations will not materially affect its revenues and net income in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>We conduct our operations internationally
and the effect of business, legal and political risks associated with international operations may seriously harm our business.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Sales to customers outside the United States
accounted for 93% and 66% for the year ended December 31, 2023 and 2022, respectively. Our international sales and operations are subject
to a wide range of risks, which may vary from country to country or region to region. These risks include the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    intellectual property rights to the same extent as the United States and European countries;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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    States and foreign trade restrictions, including those that may limit the importation of technology or components to or from various
    countries or impose tariffs or quotas; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">We cannot assure you that risks relating to our international operations
will not seriously harm our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 26; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If the Company becomes directly subject
to the recent scrutiny, criticism and negative publicity involving U.S.-listed Chinese companies, we may have to expend significant resources
to investigate and resolve the matters. Any unfavorable results from the investigations could harm our business operations, this offering
and our reputation.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Recently, U.S. public companies that have substantially
all of their operations in China, have been subjects of intense scrutiny, criticism and negative publicity by investors, financial commentators
and regulatory agencies, such as the SEC. Much of the scrutiny, criticism and negative publicity has centered on financial and accounting
irregularities, lack of effective internal control over financial accountings, inadequate corporate governance and ineffective implementation
thereof and, in many cases, allegations of fraud. As a result of enhanced scrutiny, criticism and negative publicity, the publicly traded
stocks of many U.S. listed Chinese companies have sharply decreased in value and, in some cases, have become virtually worthless or illiquid.
Many of these companies are now subject to shareholder lawsuits and SEC enforcement actions and are conducting internal and external investigations
into the allegations. It is not clear what effects the sector-wide investigations will have on the Company. If the Company becomes a subject
of any unfavorable allegations, whether such allegations are proven to be true or untrue, the Company will have to expend significant
resources to investigate such allegations and defend the Company. If such allegations were not proven to be baseless, the Company would
be severely hampered and the price of the stock of the Company could decline substantially. If such allegations were proven to be groundless,
the investigation might have significantly distracted the attention of the Company&#8217;s management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Related to the Company&#8217;s Financial
Condition</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>Our existing indebtedness may adversely
affect our ability to obtain additional funds and may increase our vulnerability to economic or business downturns. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">We are subject to a number of risks associated
with our indebtedness, including: 1) we must dedicate a portion of our cash flows from operations to pay debt service costs, and therefore
we have less funds available for operations and other purposes; 2) it may be more difficult and expensive to obtain additional funds
through financings, if available at all; 3) we are more vulnerable to economic downturns and fluctuations in interest rates, less able
to withstand competitive pressures and less flexible in reacting to changes in our industry and general economic conditions; and 4) if
we default under any of our existing credit facilities or if our creditors demand payment of a portion or all of our indebtedness, we
may not have sufficient funds to make such payments. As of December 31, 2023, our outstanding current liabilities were approximately
$5.6 million, respectively, which consisted primarily of short-term bank loans and accrued expenses. On April 5 and 20, 2020, we entered
into certain exchange agreements separately with certain U.S. and non-U.S. holders of certain convertible promissory notes in the aggregate
amount of $1,446,780; pursuant to the exchange agreements, we issued to the Holders an aggregate of 795,735 shares of Common Stock and
warrants to purchase 795,735 shares of Common Stock. On November 9, 2020, we entered into an exchange agreement with a certain non-U.S.
holder of certain convertible promissory notes in the amount of $270,272; pursuant to the exchange agreements, we will issue to the holder
an aggregate of 120,121 shares of Common Stock and warrants to purchase 120,121 shares of Common Stock. We also agreed to issue an aggregate
of 545,182 options of common stock to some of our employees in lieu of their deferred salaries in an aggregate amount of $1,090,360.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Failure to remediate a material weakness
in internal accounting controls could result in material misstatements in our financial statements.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Our management has identified a material weakness
in our internal control over financial reporting related to not having sufficient and skilled accounting personnel with appropriate level
of technical accounting knowledge and experience in the application of accounting principles generally accepted in the United States
commensurate with the Company&#8217;s financial reporting requirements and has concluded that, due to such material weakness, our disclosure
controls and procedures were not effective as of December 31, 2023. If not remediated, or if we identify further material weaknesses
in our internal controls, our failure to establish and maintain effective disclosure controls and procedures and internal control over
financial reporting could result in material misstatements in our financial statements and a failure to meet our reporting and financial
obligations, each of which could have a material adverse effect on our financial condition and the trading price of our common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Failure to maintain the effectiveness of
our disclosure controls and procedures may lead to restatement of our financial statements, harm our operating results, subject us to
regulatory scrutiny and sanction, cause investors to lose confidence in our reported financial information and have a negative effect
on the market prices for our Common Stock.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Sarbanes-Oxley Act of 2002 and the Securities
and Exchange Commission (SEC) have requirements that we may fail to meet or we may fall out of compliance with, such as the internal controls
auditor attestation required under Section 404 of the Sarbanes-Oxley Act of 2002, with which we are not currently required to comply as
we are a smaller reporting company. If we fail to achieve and maintain the adequacy of our internal controls, as such standards are modified,
supplemented or amended from time to time, we may not be able to ensure that we can conclude on an ongoing basis that we have effective
internal controls over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act of 2002. Moreover, effective internal
controls, particularly those related to revenue recognition, are necessary for us to produce reliable financial reports and are important
to help prevent financial fraud. If we cannot provide reliable financial reports or prevent fraud, our business and operating results
could be harmed, investors could lose confidence in our reported financial information, and the trading price of our stock could drop
significantly.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our articles of incorporation allow for
our board to create new series of preferred stock without further approval by our shareholders, which could adversely affect the rights
of the holders of our Common Stock. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Board of Directors has the authority to fix
and determine the relative rights and preferences of preferred stock without shareholder approval. As a result, our Board of Directors
could authorize the issuance of a series of preferred stock that would grant to holders the preferred right to our assets upon liquidation,
the right to receive dividend payments before dividends are distributed to the holders of Common Stock and the right to the redemption
of the shares, together with a premium, prior to the redemption of our Common Stock. In addition, our Board of Directors could authorize
the issuance of a series of preferred stock that has greater voting power than our Common Stock or that is convertible into our Common
Stock, which could decrease the relative voting power of our Common Stock or result in dilution to our existing shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may create any additional series of preferred
stock and issue such shares in the future although we do not have any present intention of doing so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may not be able to secure financing needed
for future operating needs on acceptable terms, or on any terms at all.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, we may seek additional financing
to provide the capital required to expand our production facilities, Research and development (&#8220;R&amp;D&#8221;) initiatives and/or
working capital, as well as to repay outstanding loans if cash flow from operations is insufficient to do so.&#160;We cannot predict with
certainty the timing or amount of any such capital requirements.&#160;If such financing is not available on satisfactory terms, we may
be unable to expand our business or to develop new business at the rate desired.&#160;If we are able to incur debt, we may be subject
to certain restrictions imposed by the terms of the debt and the repayment of such debt may limit our cash flow and growth.&#160;If we
are unable to incur debt, we may be forced to issue additional equity, which could have a dilutive effect on our current shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;<span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our internal computer systems, or those
of our third-party contractors or consultants, may fail or suffer security breaches, which could result in a material disruption of our
product development programs. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Despite the implementation of security measures,
our internal computer systems and those of our third-party contractors and consultants are vulnerable to damage from computer viruses,
unauthorized access, natural disasters, terrorism, war and telecommunication and electrical failures. While we do not believe that we
have experienced any such system failure, accident, or security breach to date, if such an event were to occur and cause interruptions
in our operations, it could result in a loss of clinical trial data for our new drug candidates which could result in delays in our regulatory
approval efforts and significantly increase our costs to recover or reproduce the data. To the extent that any disruption or security
breach results in a loss of or damage to our data or applications or other data or applications relating to our technology or new drug
candidates, or inappropriate disclosure of confidential or proprietary information, we could incur liabilities and the further development
of our product candidates could be delayed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The elimination of personal liability against
our directors and officers under Nevada law and the existence of indemnification rights held by our directors, officers and employees
may result in substantial expenses. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC Bylaws eliminate the personal liability of
our directors and officers to us and our shareholders for damages for breach of fiduciary duty as a director or officer to the extent
permissible under Nevada law. Further, our Bylaws provide that we are obligated to indemnify each of our directors or officers to the
fullest extent authorized by Nevada law and, subject to certain conditions, advance the expenses incurred by any director or officer in
defending any action, suit or proceeding prior to its final disposition. Those indemnification obligations could expose us to substantial
expenditures to cover the cost of settlement or damage awards against our directors or officers, which we may be unable to afford. Further,
those provisions and resulting costs may discourage us or our shareholders from bringing a lawsuit against any of our current or former
directors or officers for breaches of their fiduciary duties, even if such actions might otherwise benefit our shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 28; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Related to the Company&#8217;s Common
Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The share price of our Common Stock is volatile
and may be influenced by numerous factors, some of which are beyond our control. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There is currently only a limited public market
for our Common Stock, which is listed on the Nasdaq Capital Market, and there can be no assurance that a trading market will develop further
or be maintained for our Common Stock in the future. The trading price of our Common Stock is likely to be highly volatile, and could
be subject to wide fluctuations in response to various factors, some of which are beyond our control. In addition to the factors discussed
in this &#8220;Risk Factors&#8221; section and elsewhere herein, these factors include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 0.25in">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">actual or anticipated adverse results or delays in our pre-clinical studies and clinical trials;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">unanticipated serious safety and environmental concerns related to the use and research activities of any of our new drug candidates;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">overall performance of the equity markets and other factors that may be unrelated to our operating performance or the operating performance of our competitors, including changes in market valuations of similar companies;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 0.25in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">additions or departures of key scientific or management personnel;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in laws or regulations applicable to our product candidates, including without limitation clinical trial requirements for approvals;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">disputes or other developments relating to patents and other proprietary rights and our ability to obtain protection for our products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the stock market in general, and
the stocks of small-cap healthcare, biotechnology and pharmaceutical companies in particular, have experienced extreme price and volume
fluctuations that have often been unrelated or disproportionate to the operating performance of these companies. Broad market and industry
factors may negatively affect the market price of our Common Stock, regardless of our actual operating performance. The realization of
any of the above risks or any of a broad range of other risks, including those described in these &#8220;Risk Factors,&#8221; could have
a dramatic and material adverse impact on the market price of our Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Insiders have substantial control over us,
and they could delay or prevent a change in our corporate control even if our other shareholders wanted it to occur.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our executive officers, directors, and principal
shareholders own, in the aggregate, approximately 61.4% of our outstanding Common Stock. As a result of their stockholdings, these shareholders
are able to assert substantial control over matters requiring shareholder approval, including the election of directors and approval
of significant corporate transactions. This could delay or prevent an outside party from acquiring or merging with us even if our other
shareholders wanted it to occur.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The market price of our Common Stock may
be volatile</i>&#160;and&#160;<i>there may not be sufficient liquidity in the market for our securities in order for investors to sell
their securities.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market price of our Common Stock has been
and will likely continue to be highly volatile, as is the stock market in general. Factors that may materially affect the market price
of our Common Stock are beyond our control, these factors may materially adversely affect the market price of our Common Stock, regardless
of our performance.&#160;&#160;In addition, the public stock markets have experienced extreme price and trading volume volatility.&#160;These
broad market fluctuations may influence the market price of our Common Stock. There is currently only a limited public market for our
Common Stock, which is listed on the Nasdaq Capital Market, and there can be no assurance that a trading market will develop further or
be maintained in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The stock markets have experienced extreme price
and volume fluctuations that have affected and continue to affect the market prices of equity securities of many companies, including
very recently in connection with the ongoing COVID-19 pandemic, which has resulted in decreased stock prices for many companies notwithstanding
the lack of a fundamental change in their underlying business models or prospects. These fluctuations have often been unrelated or disproportionate
to the operating performance of those companies. Broad market and industry factors, including potentially worsening economic conditions
and other adverse effects or developments relating to the ongoing COVID-19 pandemic, political, regulatory and other market conditions,
may negatively affect the market price of shares of our common stock, regardless of our actual operating performance. The market price
of shares of our common stock may decline and you may lose some or all of your investment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We have not paid dividends in the past and
do not expect to pay dividends in the future, and any return on investment may be limited to the value of our shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have never paid any cash dividends on our Common
Stock and do not anticipate paying any cash dividends in the foreseeable future, and any return on investment may be limited to the value
of our Common Stock. We plan to retain any future earnings to finance growth.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under applicable Nevada law, we, as a Nevada corporation,
generally may not make a distribution if i) we would not be able to pay our debts as they become due in the usual course of business,
or ii) our total assets would be less than the sum of our total liabilities plus the amount that would be needed, if we were to be dissolved
at the time of distribution, to satisfy the preferential rights upon dissolution of shareholders whose preferential rights are superior
to those receiving the distribution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If securities or industry analysts do not
publish research or publish inaccurate or unfavorable research about our business, our stock price and any trading volume could decline.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any trading market for our Common Stock that may
develop will depend in part on the research and reports that securities or industry analysts publish about us or our business. As of the
date hereof, there is only 1 publish research report about our business. If securities or industry analysts provide additional coverage,
and one or more of those analysts downgrade our stock or publish inaccurate or unfavorable research about our business, our stock price
would likely decline. If one or more of these analysts cease coverage of our company or fail to publish reports on us regularly, demand
for our Common Stock could decrease, which might cause our stock price and any trading volume to decline.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Future sales and issuances of our Common
Stock or rights to purchase Common Stock, including pursuant to our equity incentive plan or otherwise, could result in dilution of the
percentage ownership of our shareholders and could cause our stock price to fall. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We expect that we will need significant additional
capital in the future to continue our planned operations. To raise capital, we may sell Common Stock, convertible securities or other
equity securities in one or more transactions at prices and in a manner we determine from time to time. If we sell Common Stock, convertible
securities or other equity securities in more than one transaction, including issuance of equity securities pursuant to any future stock
incentive plan to our officers, directors, employees and non-employee consultants for their services to us, investors in a prior transaction
may be materially diluted by subsequent sales. Additionally, any such sales may result in material dilution to our existing shareholders,
and new investors could gain rights, preferences and privileges senior to those of holders of our Common Stock. Further, any future sales
of our Common Stock by us or resales of our Common Stock by our existing shareholders could cause the market price of our Common Stock
to decline. Any future grants of options, warrants or other securities exercisable or convertible into our Common Stock, or the exercise
or conversion of such shares, and any sales of such shares in the market, could have an adverse effect on the market price of our Common
Stock. On October 29, 2021, we filed a registration statement on Form S-3, as amended on November 16, 2021, which was declared effective
on November 29, 2021. On May 11, 2022, we agreed to issue 2,000,000 shares of Common Stock, par value $0.001 per share, at a price of
$2.11 per share and 5-year warrants to purchase up to 2,000,000 shares of Common Stock, exercisable at a price of $2.45 per share pursuant
to certain securities purchase agreement dated May 11, 2022, which was effected as a takedown off the Company&#8217;s shelf registration
statement on Form S-3, as amended. We also issued the co-placement agents warrants to purchase up to 160,000 shares of Common Stock,
on the same terms as the investors warrants in connection with the transaction. We may issue shares of Common Stock through the Form
S-3 in the future, which would further dilute your ownership.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our Common Stock may be subject to the &#8220;penny
stock&#8221; rules of the Securities and Exchange Commission, which may make it more difficult for shareholders to sell our Common Stock.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEC has adopted Rule 15g-9 which establishes
the definition of a &#8220;penny stock,&#8221; for the purposes relevant to us, as any equity security that has a market price of less
than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require that
a broker or dealer approve a person&#8217;s account for transactions in penny stocks, and the broker or dealer receive from the investor
a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to approve a person&#8217;s account for
transactions in penny stocks, the broker or dealer must obtain financial information and investment experience objectives of the person,
and make a reasonable determination that the transactions in penny stocks are suitable for that person and the person has sufficient knowledge
and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The broker or dealer must also deliver, prior
to any transaction in a penny stock, a disclosure schedule prescribed by the SEC relating to the penny stock market, which, in highlight
form sets forth the basis on which the broker or dealer made the suitability determination, and that the broker or dealer received a signed,
written agreement from the investor prior to the transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Generally, brokers may be less willing to execute
transactions in securities subject to the &#8220;penny stock&#8221; rules. This may make it more difficult for investors to dispose of
the Company&#8217;s Common Stock if and when such shares are eligible for sale and may cause a decline in the market value of its stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Disclosure also has to be made about the risks
of investing in penny stocks in both public offerings and in secondary trading and about the commissions payable to both the broker-dealer
and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases
of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock
held in the account and information on the limited market in penny stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true"><i>Our failure to meet the continued listing
requirements of the Nasdaq Capital Market could result in a delisting of our Common Stock</i>.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If we fail to satisfy the continued listing requirements
of the Nasdaq Capital Market, such as the corporate governance requirements or the minimum closing bid price requirement, the Nasdaq
Capital Market may take steps to delist our common stock. Such a delisting would likely have a negative effect on the price of our common
stock and would impair your ability to sell or purchase our common stock when you wish to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; "><span style="-keep: true">On July 10, 2024, the
Company received a notification letter from the Nasdaq Listing Qualifications Staff of The NASDAQ Stock Market LLC (&#8220;<b>Nasdaq</b>&#8221;)
notifying the Company that the minimum bid price per share for its common shares has been below $1.00 for a period of 30 consecutive
business days and the Company therefore no longer meets the minimum bid price requirements set forth in Nasdaq Listing Rule 5550(a)(2).
The notification received has no immediate effect on the listing of the Company&#8217;s common stock on Nasdaq. Under the Nasdaq Listing
Rules, the Company has until January 6, 2025, to regain compliance. If at any time during such 180-day period the closing bid price of
the Company&#8217;s common shares is at least $1 for a minimum of 10 consecutive business days, Nasdaq will provide the Company written
confirmation of compliance. If the Company does not regain compliance during such 180-day period, the Company may be eligible for an
additional 180 calendar days, provided that the Company meets the continued listing requirement for market value of publicly held shares
and all other initial listing standards for Nasdaq except for Nasdaq Listing Rule 5550(a)(2), and provide a written notice of its intention
to cure this deficiency during the second compliance period, by effecting a reverse stock split, if necessary.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On August 19, 2022, we received a deficiency letter
from the Staff of Nasdaq notifying us that, for the last 30 consecutive business days, the closing bid price for our common stock was
below the minimum $1.00 per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2)
(&#8220;Rule 5550(a)(2)&#8221;). Under the Nasdaq Listing Rules, we have until February 14, 2023 to regain compliance. Since we did not
regain compliance by such date, we requested and received an additional 180 days, until August 14, 2023, to comply with Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; "><span style="-keep: true">On May 24, 2023, the
Company received a deficiency letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock
Market LLC (&#8220;Nasdaq&#8221;) notifying the Company that it is not currently in compliance with the minimum stockholders&#8217; equity
requirement, or the alternatives of market value of listed securities or net income from continuing operations, for continued listing
on the Nasdaq Capital Market. Nasdaq Listing Rule 5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least
$2,500,000, and the Company&#8217;s stockholders&#8217; equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules,
the Company had 45 calendar days, or until July 10, 2023, to submit a plan to regain compliance.&#160;After submitting a plan to regain
compliance, on July 10, 2023,Nasdaq granted the Company an extension until August 30, 20203, to comply with Listing Rule 5550(b)(1).&#160;On
July 31, 2023, the Company issued 300,000 shares of Common Stock and 200,000 pre-funded warrants, at an exercise price of $0.01 per share,
in a registered direct offering. Pursuant to this transaction, the stockholders&#8217; equity was increased by $1.75M. On August 1, 2023,
$500,000 of Notes were converted at $3.50 per share and the holder received 142,857 shares of Common Stock. As a result of this conversion,
the stockholders&#8217; equity was increased by $0.5M. Additionally, on August 14, 2023, the Company entered into a cooperation agreement
with Zhonghui United Technology (Chengdu) Group Co., Ltd., pursuant to which the Company acquired a 20% ownership of certain property
and a parcel of the land owned by Zhonghui in exchange for an aggregate of 370,000 shares of Common Stock. Accordingly, stockholders&#8217;
equity increased by $7.4M. On February 23, 2023, the Company entered into a securities purchase agreement with Lind, pursuant to which
the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;), for a purchase
price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into shares of Common Stock at an initial conversion price of
$1.05 per share, subject to adjustment.&#160;On August 24, 2023, the Company started repaying Lind the monthly installments due under
the Lind Notes; $308,000 was repaid via the issuance of 176,678 shares of Common Stock (the &#8220;Monthly Shares&#8221;) at the Redemption
Share Price (as defined in the Lind Note) of $1.698 per share. Pursuant to the terms of the Lind Note, Lind increased the amount of the
next monthly payment to one million dollars, such that as of September and together with the Monthly Shares, the Company repaid Lind
a total of $1M by September 2023. As a result, the stockholders&#8217; equity increased by an additional $1M. As a result of the four
transactions referenced above, the Company&#8217; estimated that its stockholders&#8217; equity would increase by approximately $10.65M.
On September 6, 2023, Nasdaq issued a letter that the Company is in compliance with Rule 5550(b)(1), but noted that if at the time of
the Company&#8217;s next periodic report the Company does not evidence compliance, it may be subject to delisting.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If our common stock were delisted from the Nasdaq,
trading of our common stock would most likely take place on an over-the-counter market established for unlisted securities, such as the
OTCQB or the Pink Market maintained by OTC Markets Group Inc. An investor would likely find it less convenient to sell, or to obtain
accurate quotations in seeking to buy, our common stock on an over-the-counter market, and many investors would likely not buy or sell
our common stock due to difficulty in accessing over-the-counter markets, policies preventing them from trading in securities not listed
on a national exchange or other reasons. In addition, as a delisted security, our common stock would be subject to SEC rules as a &#8220;penny
stock,&#8221; which impose additional disclosure requirements on broker-dealers. The regulations relating to penny stocks, coupled with
the typically higher cost per trade to the investor of penny stocks due to factors such as broker commissions generally representing
a higher percentage of the price of a penny stock than of a higher-priced stock, would further limit the ability of investors to trade
in our common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In the event of a delisting, we anticipate that
we would take actions to restore our compliance with the Nasdaq Capital Market or another national exchange&#8217;s listing requirements,
but we can provide no assurance that any such action taken by us would allow our Common Stock to remain listed on the Nasdaq Capital
Market, stabilize our market price, improve the liquidity of our common stock, prevent our common stock from dropping below the Nasdaq
Capital Market&#8217;s minimum bid price requirement, or prevent future non-compliance with the Nasdaq Capital Market or another national
exchange&#8217;s listing requirements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We will continue to incur significant increased
costs as a result of operating as a public company, and our management will be required to devote substantial time to new compliance requirements
as a result of our Common Stock being listed on the Nasdaq Capital Market.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will continue to incur significant increased
costs as a result of operating as a public company, and our management will be required to devote substantial time to new compliance requirements
of the Nasdaq Capital Market. As a public company, we will continue to incur significant legal, accounting and other expenses. We are
subject to mandatory reporting requirements of the Exchange Act, which require, among other things, that we continue to file with the
SEC annual, quarterly and current reports with respect to our business and financial condition, that we were not required to file as a
voluntary reporting company (though we did file such reports with the SEC on a voluntary basis). We have incurred and will continue to
incur costs associated with the preparation and filing of these SEC reports. Furthermore, we are subject to mandatory new corporate governance
and other compliance requirements of the Nasdaq Capital Market. In addition, the Sarbanes-Oxley Act, as well as rules subsequently implemented
by the SEC, the Dodd-Frank Wall Street Reform and Consumer Protection Act and the Nasdaq Capital Market or another national exchange have
imposed various other requirements on public companies. Stockholder activism, the current political environment and the current high level
of government intervention and regulatory reform may lead to substantial new regulations and disclosure obligations, which may lead to
additional compliance costs and impact (in ways we cannot currently anticipate) the way we operate our business. Our management and other
personnel will need to devote a substantial amount of time to these compliance initiatives. Moreover, these rules and regulations have
and will continue to increase our legal and financial compliance costs and will make some activities more time-consuming and costly.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, if and when we cease to be a smaller
reporting company and become subject to Section 404(b) of the Sarbanes-Oxley Act, we will be required to furnish an attestation report
on internal control over financial reporting issued by our independent registered public accounting firm. To achieve compliance with Section
404 within the prescribed time period, we will continue to be engaged in a process to document and evaluate our internal control over
financial reporting, which is both costly and challenging. In this regard, we will need to dedicate substantially greater internal resources,
potentially engage outside consultants and adopt a detailed work plan to assess and document the adequacy of internal control over financial
reporting, continue steps to improve control processes as appropriate, validate through testing that controls are functioning as documented
and implement a continuous reporting and improvement process for internal control over financial reporting. Despite our efforts, there
is a risk that our independent registered public accounting firm, when required, will not be able to conclude within the prescribed timeframe
that our internal control over financial reporting is effective as required by Section 404. This could result in an adverse reaction in
the financial markets due to a loss of confidence in the reliability of our financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "></p><div>

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</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This prospectus contains forward-looking statements
that involve risks and uncertainties, including statements based on our current expectations, assumptions, estimates and projections about
us, our industry and the regulatory environment in which we and companies integral to our ecosystem operate. The forward-looking statements
are contained principally in the sections entitled &#8220;Prospectus Summary,&#8221; &#8220;Risk Factors,&#8221; &#8220;Use of Proceeds,&#8221;
&#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8221; and &#8220;Business.&#8221;
These statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements
to be materially different from those expressed or implied by the forward-looking statements. In some cases, these forward-looking statements
can be identified by words or phrases such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;aim,&#8221;
&#8220;estimate,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221; &#8220;believe,&#8221; &#8220;potential,&#8221; &#8220;continue,&#8221;
&#8220;is/are likely to&#8221; or other similar expressions. The forward-looking statements included in this prospectus relate to, among
others:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the potential market opportunities for commercializing our drug candidates;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our expectations regarding the potential market size and the size of the patient populations for our drug candidates, if approved for commercial use, and our ability to serve such markets;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">estimates of our expenses, future revenue, capital requirements and our needs for additional financing;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 0.25in">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="white-space: nowrap">&#160;</td>
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  <tr style="vertical-align: top">
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    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We caution you that the forward-looking statements
highlighted above do not encompass all of the forward-looking statements made in this prospectus or in the documents incorporated by reference
in this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">There are important factors that could cause
actual results to vary materially from those described herein as anticipated, estimated or expected, including, but not limited to: the
effects of the COVID-19 outbreak, including on the demand for our products&#894; the duration of the COVID-19 outbreak and severity of
such outbreak in regions where we operate&#894; the pace of recovery following the COVID-19 outbreak&#894; our ability to implement cost
containment and business recovery strategies&#894; the adverse effects of the COVID-19 outbreak on our business or the market price of
our ordinary shares; competition in the industry in which we operate and the impact of such competition on pricing, revenues and margins,
volatility in the securities market due to the general economic downturn; SEC regulations which affect trading in the securities of &#8220;penny
stocks,&#8221; and other risks and uncertainties described herein and the risk factors set forth in Part I - Item 1A, &#8220;Risk Factors&#8221;,
in our Annual Report on Form 10-K for the year ended December 31, 2023, as filed with the SEC on March 13, 2024, and elsewhere in the
documents incorporated by reference into this prospectus. Moreover, we operate in a very competitive and challenging environment. New
risks and uncertainties emerge from time to time, and it is not possible for us to predict all risks and uncertainties that could have
an impact on the forward-looking statements contained in this prospectus and in the documents incorporated by reference in this prospectus.
We cannot assure you that the results, events and circumstances reflected in the forward-looking statements will be achieved or occur,
and actual results, events or circumstances could differ materially from those described in the forward-looking statements. Except as
required by law, we assume no obligation to update any forward-looking statements publicly, or to update the reasons actual results could
differ materially from those anticipated in any forward- looking statements, even if new information becomes available in the future.
Depending on the market for our stock and other conditional tests, a specific safe harbor under the Private Securities Litigation Reform
Act of 1995 may be available. Notwithstanding the above, Section 27A of the Securities Act of 1933, as amended (the &#8220;Securities
Act&#8221;) and Section 21E of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) expressly state that
the safe harbor for forward-looking statements does not apply to companies that issue penny stock. Because we may from time to time be
considered to be an issuer of penny stock, the safe harbor for forward-looking statements may not apply to us at certain times.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The forward-looking statements contained in this
prospectus and in the documents incorporated by reference in this prospectus relate only to events as of the date on which the statements
are made. We do not undertake any obligation to release publicly any revisions to such forward-looking statements to reflect events or
circumstances after the date of this prospectus or to reflect the occurrence of unanticipated events. We may not actually achieve the
plans, intentions or expectations disclosed in our forward-looking statements and you should not place undue reliance on our forward-looking
statements. Our forward-looking statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, joint
ventures, other strategic transactions or investments we may make.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>USE OF PROCEEDS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will not receive any proceeds from the sale
of the shares of Common Stock by the selling stockholders pursuant to this prospectus. All proceeds from the sale of the shares will be
for the account of the selling stockholder. The selling stockholder may sell these shares in the open market or otherwise, at market prices
prevailing at the time of sale, at prices related to the prevailing market price, or at negotiated prices.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholder will pay any underwriting
discounts and commissions and expenses incurred by the selling stockholder for brokerage or legal services or any other expenses incurred
by the selling stockholder in disposing of the shares included in this prospectus. We will bear all other costs, fees and expenses incurred
in effecting the registration of the shares covered by this prospectus, including all registration and filing fees and fees and expenses
of our counsel and accountants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DETERMINATION OF OFFERING PRICE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders may sell these shares
in the over-the-counter market or otherwise, at market prices prevailing at the time of sale, at prices related to the prevailing market
price, or at negotiated prices. We will not receive any proceeds from the sale of shares by the selling stockholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div><a id="a_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT&#8217;S
                                            DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i style="-keep: true">The following discussion and analysis should
be read together with our financial statements and the related notes appearing elsewhere in this prospectus. This discussion contains
forward-looking statements reflecting our current expectations that involve risks and uncertainties. See &#8220;Cautionary Note Regarding
Forward-Looking Statements and Industry Data&#8221; for a discussion of the uncertainties, risks and assumptions associated with these
statements. Actual results and the timing of events could differ materially from those discussed in our forward-looking statements as
a result of many factors, including those set forth under &#8220;Risk Factors&#8221; and elsewhere in this prospectus.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b style="-keep: true">Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
its inception, the Company has not generated substantial revenue from its medical device and new drug development. For the year ended
December 31, 2023</span><span style="font-size: 8pt">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
the Company generated $152,430 in revenue, mainly from the sale of Contract Development &amp; Manufacturing Organization (&#8220;CDMO&#8221;)
services.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">ABVC BioPharma Inc., which was incorporated under
the laws of the State of Nevada on February 6, 2002, is a clinical stage biopharmaceutical company focused on development of new drugs
and medical devices, all of which are derived from plants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Medicines derived from plants have a long history
of relieving or preventing many diseases and, typically, have exhibited fewer side effects than drugs developed from animals or chemical
ingredients. Perhaps the most famous example is aspirin, which evolved from a compound found in the bark and leaves of the willow tree
and was later marketed by Bayer starting in 1899. Aspirin has very few serious side effects and has proven to be one of the most successful
drugs in medical history. Some 50 years later, scientists identified anticancer compounds in the rosy periwinkle, which Eli Lilly subsequently
produced for the treatment of leukemia and Hodgkins disease. Other well-known examples of successful botanical drugs include the cancer-fighting
Taxol, isolated from the Pacific yew tree.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company develops its pipeline by carefully
tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific region. Pre-clinical, disease
animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists and other specialists known to the Company
to identify drugs that it believes demonstrate efficacy and safety based on the Company&#8217;s internal qualifications. Once a drug
is shown to be a good candidate for further development and ultimately commercialization, BriVision licenses the drug or medical device
from the original researchers and begins to introduce the drugs clinical plan to highly respected principal investigators in the United
States, Australia and Taiwan. In almost all cases, we have found that research institutions in each of those countries are eager to work
with the Company to move forward with Phase II clinical trials.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Institutions that have or are now conducting phase
II clinical trials in partnership with ABVC include:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1504, Major Depressive Disorder (MDD), Phase II completed. NCE drug Principal Investigators: Charles DeBattista M.D. and Alan
    F. Schatzberg, MD, Stanford University Medical Center, Cheng-Ta Li, MD, Ph.D - Taipei Veterans General Hospital</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II Part 1 completed. Principal Investigators: Keith McBurnett,
    Ph.D. and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF), School of Medicine. Phase II, Part 2 clinical study
    sites include UCSF and 5 locations in Taiwan. The Principal Investigators are Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University
    of California San Francisco (UCSF), School of Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang Ni,
    M.D. Linkou Chang Gung Memorial Hospital; Wenjun Xhou, M.D.; Kaohsiung Chang Gung Memorial Hospital; Ton-Ping Su, M.D., Cheng Hsin
    General Hospital; Cheng-Ta Li, M.D., Taipei Veterans General Hospital. Phase II, Part 2 began in the 1st quarter of 2022 at the 5
    Taiwan sites. The UCSF site joined the study in the 2nd quarter of 2023. The subjects enrolled in the study has reached the number
    for interim analysis in 2023 December, and the interim analysis of the study is in progress.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator: Scott Irwin, MD, Ph.D. - Cedars Sinai
    Medical Center (CSMC). The Phase I clinical study will be initiated in the 2nd quarter of 2024.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical
    Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, Phase II Study has been initiated in Australia and Thailand, Principal Investigator:
    Duangnate Rojanaporn, M.D., Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital of the two Thailand Sites and Professor/Dr.
    Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp; East Melbourne Retina. The Phase II study
    started in the 2nd quarter of 2023, and the company is working on improvements to the Vitargus Product through the new batch of investigational
    product.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 36; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The following trials are expected to begin in
the third quarter of 2024:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1519, Non-Small Cell Lung Cancer treatment, Phase I/II Study in Taiwan, Principal Investigator: Dr. Yung-Hung Luo, M.D., Taipei
    Veterans General Hospital (TVGH)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1703, Advanced Inoperable or Metastatic Pancreatic Cancer, Phase II, Principal Investigator: Andrew E. Hendifar, MD - Cedars
    Sinai Medical Center (CSMC)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Upon successful completion of a Phase II trial,
ABVC will seek a partner, typically a large pharmaceutical company, to complete a Phase III study and commercialize the drug or medical
device upon approval by the US FDA, Taiwan TFDA and other country regulatory authorities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Another part of the Company&#8217;s business is
conducted by BioKey, a wholly-owned subsidiary, that is engaged in a wide range of services, including, API characterization, pre-formulation
studies, formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing
clinical trial materials (phase I through phase III) and commercial manufacturing.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On February 8, 2019, the Company, BioLite Holding,
Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition Corp., a direct wholly-owned subsidiary of the
Company (&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of the Company (&#8220;Merger Sub
2&#8221;) (collectively referred to as the &#8220;Parties&#8221;) completed the business combination pursuant to that certain Agreement
and Plan of Merger (the &#8220;Merger Agreement&#8221;), dated January 31, 2018, pursuant to which the Company acquired BioLite and BioKey
via issuing shares of the Company&#8217;s Common Stock to the shareholders of BioLite and BioKey. As a result, BioLite and BioKey became
two wholly-owned subsidiaries of the Company on February 8, 2019. The Company issued an aggregate of 104,558,777 shares of Common Stock
(prior to the reverse stock split in 2019 and 2023) to the shareholders of both BioLite and BioKey under a registration statement on
Form S-4 (file number 333-226285), which became effective by operation of law on or about February 5, 2019.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On
                                            July 25, 2023, the Company filed a Certificate of Amendment to its Articles of Incorporation
                                            authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
                                            stock (the &#8220;2023 Split&#8221;). The Company&#8217;s stockholders previously approved
                                            the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting held on July 7,
                                            2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding
                                            shares and to increase the per share trading value of the Company&#8217;s common stock, although
                                            that outcome is not guaranteed. In turn, the Company believes that the Reverse Stock Split
                                            will enable the Company to restore compliance with certain continued listing standards of
                                            NASDAQ Capital Market.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">BioLite was incorporated under the laws of the
State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. BioLite&#8217;s key subsidiaries include BioLite
BVI, Inc. (&#8220;BioLite BVI&#8221;), which was incorporated in the British Virgin Islands on September 13, 2016 and BioLite, Inc. (&#8220;BioLite
Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new
drugs for over ten years.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">BioLite and BioLite BVI are holding companies
and have not carried out substantive business operations of their own.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In January 2017, BioLite, BioLite BVI, BioLite
Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#8220;BioLite Share Purchase
/ Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants to the BioLite
Share Purchase / Exchange Agreement sold their equity in BioLite Taiwan and used the proceeds from such sales to purchase shares of Common
Stock of BioLite at the same price per share, resulting in share ownership in BioLite Common Stock equal to the number of shares they
had held in BioLite Taiwan Common Stock. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite owned, via BioLite
BVI, approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement retained their
equity ownership in BioLite Taiwan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">BioKey was incorporated on August 9, 2000 in the
State of California. It is engaged primarily in research and development, manufacturing, and distribution of generic drugs and nutraceuticals
with strategic partners. BioKey provides a wide range of services, including, API characterization, pre-formulation studies, formulation
development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials
(phase 1 through phase 3) and commercial manufacturing. It also licenses out its technologies and initiates joint research and development
processes with other biotechnology, pharmaceutical, and nutraceutical companies.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>1</sup></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            Vitargus<sup>&#174;</sup> Phase II study was put on hold due to Serious Adverse Events (SAEs)
                                            observed in patients with retinal detachment treated with either Vitargus or SF6 comparator
                                            after vitrectomy surgeries at the Thailand sites. By comparing the Thailand study with the
                                            First-in-Human (FIH) study completed in Australia in 2018, the SAEs derived from the patients
                                            in the Thailand study may be due to the modified <i>in-situ </i>hydrogel procedure which
                                            allows a longer surgical time window for the study. The Company is investigating the root
                                            causes of the events and is working towards developing a safe device <i>in-situ </i>procedure
                                            before reinstating the study.</span></td>
</tr></table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 37; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">As of June 21, 2023, Dr. Howard Doong resigned as the Company&#8217;s
CEO and was replaced by Dr. Uttam Patil.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On August 14, 2023, the Company entered into a
cooperation agreement (the &#8220;<b>Agreement</b>&#8221;, the transaction contemplated therein the &#8220;<b>Transaction</b>&#8221;)
with Zhonghui United Technology (Chengdu) Group Co., Ltd., a Company established under the Law of People&#8217;s Republic of China (&#8220;<b>Zhonghui</b>&#8221;).
Pursuant thereto, the Company acquired 20% of the ownership of a property and the parcel of the land (the &#8220;<b>Property</b>&#8221;)
owned by Zhonghui in Leshan, Sichuan, China. The valuation of the Property as of April 18, 2023, which was assessed by an independent
third party, is estimated to be approximately CNY 264,299,400 or approximately US$37,000,000. In exchange, the Company agreed to issue
to Zhonghui, an aggregate of 370,000 shares of the Company&#8217;s common stock, at a per share price of $20 (the &#8220;<b>Zhonghui
Shares</b>&#8221;). On September 4, 2023, the Company and Zhonghui entered into an amendment to the Agreement to clarify that, in no
event will the Company issue to Zhonghui shares of common stock, in connection with the Transaction, in an amount exceeding 19.99% of
the issued and outstanding shares as of the date of the Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company and Zhonghui plan to jointly develop
the Property into a healthcare center for senior living, long-term care, and medical care in the areas of ABVCs&#8217; special interests,
such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base for the China market and global development
of these interests. The asset ownership certification is in the application process and pending approval from the Chinese government.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">During the third quarter of 2023, the Company
issued the Zhonghui Shares. The Zhonghui Shares are subject to a lock-up period of one year following the closing date of this Transaction.
In addition, the parties agreed that, after one year following the closing of the Transaction, the market value of the shares issued
or the value of the Property increase or decrease, the parties will negotiate in good faith to make reasonable adjustment. &#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 31, 2023, the Company entered into a binding
term sheet with Xinnovation Therapeutics Co., Ltd., a Company incorporated under the Law of People&#8217;s Republic of China. The term
sheet contemplates that, pursuant to definitive agreements, Xinnovation will be granted an exclusive license to develop, manufacture,
market, and distribute ABV-1504 for Major Depressive Disorder (MDD) and ABV-1505 for Attention-Deficit/Hyperactivity Disorder, in the
Chinese market and shall bear the costs for clinical trials and product registration in China and the Company would receive an initial
license fee and royalty payments ranging from 5% to 12% based on the projected annual net sales of the licensed drugs by Xinnovation
in China. This transaction remains subject to the negotiation of definitive documents and therefore there is no guarantee that this transaction
will occur.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In November 2023, the Company and one of its subsidiaries,
BioLite, Inc. (&#8220;BioLite&#8221;) each entered into a multi-year, global licensing agreement with AIBL for the Company and BioLite&#8217;s
CNS drugs with the indications of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (the &#8220;Licensed
Products&#8221;). The potential license will cover the Licensed Products&#8217; clinical trial, registration, manufacturing, supply,
and distribution rights. The Licensed Products for MDD and ADHD, owned by ABVC and BioLite, were valued at $667M by a third-party evaluation.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite received 23 million shares of AIBL stock at $10 per share, and if certain milestones
are met, shall receive $3,500,000 and royalties equaling 5% of net sales, up to $100 million, which is not guaranteed. Upon the issuance
of the shares, AIBL became a subsidiary of ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On February 6, 2024, the Company entered into
a definitive agreement with Shuling Jiang (&#8220;Shuling&#8221;), pursuant to which Shuling shall transfer the ownership of certain
land she owns located at Taoyuan City, Taiwan (the &#8220;Land&#8221;) to the Company (the &#8220;Agreement&#8221;). Shuling is a director
of the Company, is married to TS Jiang, the Company&#8217;s Chief Strategic Officer and owns approximately 15.4% of the Company&#8217;s
issued and outstanding shares of common stock. In consideration for the Land, the Company shall pay Shuling (i) 703,495 restricted shares
of the Company&#8217;s common stock (the &#8220;Shares&#8221;) at a price of $3.50 per share and (ii) five-year warrants to purchase
up to 1,000,000 shares of the Company&#8217;s common stock, with an exercise price of $2.00 per share. Under the Agreement, Shuling will
also transfer outstanding liability owed on the Land (approximately $500,000) to the Company. Based on the above, the parties value the
exchange at approximately $2,962,232.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On March 25, 2024, the Company, and one of its
co-development partners, BioFirst Corporation, a company registered in Taiwan (&#8220;BioFirst&#8221;), each entered into a twenty-year,
global definitive licensing agreement (the &#8220;Licensing Agreement&#8221;) with ForSeeCon Eye Corporation, a company registered in
the British Virgin Islands (&#8220;FEYE&#8221;) for the products in the Company and BioFirst&#8217;s Ophthalmology pipeline, including
Vitargus (the &#8220;Licensed Products&#8221;). The license covers the Licensed Products&#8217; clinical trial, registration, manufacturing,
supply, and distribution rights; FEYE also has the rights to sublicense or partner with a third party to develop the Licensed Products.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On April 16, 2024, the Company entered into a
definitive agreement with OncoX BioPharma, Inc., a private company registered in the British Virgin Islands (&#8220;Oncox&#8221;), pursuant
to which the Company will grant Oncox an exclusive right to develop and commercialize ABVC&#8217;s single-herb botanical drug extract
from the dry fruit body of Maitake Mushroom (Grifola Frondosa) for treatment of Non-Small Cell Lung Cancer (the &#8220;Licensed Products&#8221;),
within North America for 20 years (the &#8220;Oncox Agreement&#8221;). In consideration thereof, Oncox shall pay ABVC $6,250,000 (or
1,250,000 Oncox shares valued at $5 per share<sup>1</sup>) 30 days after entering into the Oncox Agreement and $625,000 30 days following
the completion of Oncox&#8217;s next round of fundraising, of which there is no guarantee; ABVC is also entitled to 5% royalties based
on the Net Sales, as defined in the Oncox Agreement, from the first commercial sale of the Licensed Product in North America, of which
there can be no guarantee. Oncox entered into the same agreement with ABVC&#8217;s affiliate, Rgene Corporation.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On May 8, 2024, the Company entered into a definitive
agreement with OncoX BioPharma, Inc., a private company registered in the British Virgin Islands (&#8220;Oncox&#8221;), pursuant to which
the Company will grant Oncox an exclusive right to develop and commercialize ABVC&#8217;s BLEX 404 single-herb botanical drug extract
from the dry fruit body of Maitake Mushroom (Grifola Frondosa) for treatment of Pancreatic Cancer (the &#8220;Licensed Products&#8221;),
within a certain territory, specified as 50% of the Worldwide Marketsfor 20 years (the &#8220;May 2024 Oncox Agreement&#8221;). In consideration
thereof, Oncox shall pay ABVC a total of $6,250,000 (or 1,250,000 Oncox shares valued at $5 per share<sup>1</sup>) within 30 days of
entering into the May 2024 Oncox Agreement, with an additional milestone payment of $625,000 in cash after OncoX&#8217;s next round of
fundraising, of which there can be no guarantee. Oncox may remit cash payments of at least $100,000 towards the licensing fees and deductible
from the second milestone payment; ABVC is also entitled to royalties of 5% of Net Sales, as defined in the May 2024 Oncox Agreement,
from the first commercial sale of the Licensed Product in the noted territory, which remains uncertain. The Company will permit Oncox
to pay the license fee in installments or in a lump sum and will allow Oncox to use its revenue to fund such payments. Oncox entered
into the same agreement with ABVC&#8217;s affiliate, Rgene Corporation.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Common Stock Reverse Split</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock (the &#8220;2023 Split&#8221;). The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s
Special Shareholder Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding
shares and to increase the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn,
the Company believes that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards
of NASDAQ Capital Market.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 14, 2023, the Company filed a certificate
of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;) to implement the 2023 Split with the Secretary
of State of the State of Nevada. The 2023 Split took effect on July 25, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Series A Convertible Preferred Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As of March 31, 2024, no Series A Convertible
Preferred Stock has been issued by the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true"><i>NASDAQ Listing</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In August 2022, we received a deficiency letter
from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) notifying us that, for the last 30 consecutive business days,
the closing bid price for our common stock was below the minimum $1.00 per share required for continued listing on The Nasdaq Capital
Market pursuant to Nasdaq Listing Rule 5550(a)(2) (&#8220;Rule 5550(a)(2)&#8221;). In accordance with Nasdaq Listing Rule 5810(c)(3)(A),
we were initially given until February 14, 2023 to regain compliance with Rule 5550(a)(2). Since the Company did not regain compliance
by such date, it requested and received an additional 180 days, until August 14, 2023, to comply with Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The deficiency has no immediate effect on the
listing of the Company&#8217;s common stock, and its common stock continues to trade on The Nasdaq Capital Market under the symbol &#8220;ABVC&#8221;
at this time.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If at any time before August 14, 2023, the bid
price of the Company&#8217;s common stock closes at $1.00 per share or more for a minimum of 10 consecutive business days, the Staff
will provide written confirmation that the Company has achieved compliance and the matter will be closed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If the Company does not regain compliance with
Rule 5550(a)(2) by August 14, 2023, the Staff will provide written notification that the Company&#8217;s securities will be delisted,
although the Company maintains the right to appeal such determination. The Company intends to actively monitor the closing bid price
for its common stock and will consider available options to resolve the deficiency and regain compliance with Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>1</sup></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Price
                                            was determined through private negotiations between the parties; no third party valuation
                                            was completed.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On May 24, 2023, we received a deficiency letter
from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;) notifying
the Company that it is not currently in compliance with the minimum stockholders&#8217; equity requirement, or the alternatives of market
value of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing
Rule 5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217;
equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules, the Company had 45 calendar days, or until July 10, 2023,
to submit a plan to regain compliance. After submitting a plan to regain compliance, on July 10, 2023, Nasdaq granted the Company an
extension until August 30, 20203, to comply with Listing Rule 5550(b)(1). On July 31, 2023, the Company issued 300,000 shares of Common
Stock and 200,000 pre-funded warrants, at an exercise price of $0.01 per share, in a registered direct offering. Pursuant to this transaction,
the stockholders&#8217; equity was increased by $1.75M. On August 1, 2023, $500,000 of Notes were converted at $3.50 per share and the
holder received 142,857 shares of Common Stock. As a result of this conversion, the stockholders&#8217; equity was increased by $0.5M.
Additionally, on August 14, 2023, the Company entered into a cooperation agreement with Zhonghui United Technology (Chengdu) Group Co.,
Ltd., pursuant to which the Company acquired a 20% ownership of certain property and a parcel of the land owned by Zhonghui in exchange
for an aggregate of 370,000 shares of Common Stock. Accordingly, stockholders&#8217; equity increased by $7.4M. On February 23, 2023,
the Company entered into a securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible
note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;), for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;),
that is convertible into shares of Common Stock at an initial conversion price of $1.05 per share, subject to adjustment. On August 24,
2023, the Company started repaying Lind the monthly installments due under the Lind Notes; $308,000 was repaid via the issuance of 176,678
shares of Common Stock (the &#8220;Monthly Shares&#8221;) at the Redemption Share Price (as defined in the Lind Note) of $1.698 per share.
Pursuant to the terms of the Lind Note, Lind increased the amount of the next monthly payment to one million dollars, such that as of
September and together with the Monthly Shares, the Company repaid Lind a total of $1M by September 2023. As a result, the stockholders&#8217;
equity increased by an additional $1M. As a result of the four transactions referenced above, the Company&#8217; estimated that its stockholders&#8217;
equity would increase by approximately $10.65M. On September 6, 2023, Nasdaq issued a letter that the Company is in compliance with Rule
5550(b)(1), but noted that if at the time of the Company&#8217;s next periodic report the Company does not evidence compliance, it may
be subject to delisting.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Joint Venture Agreement</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On October 6, 2021 (the &#8220;<b>Completion Date</b>&#8221;),
ABVC BioPharma, Inc. (the &#8220;<b>Company</b>&#8221;), Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together
with the Company, the &#8220;<b>Shareholders</b>&#8221;), and BioLite Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP&#8221;</b>)
entered into a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;). Biolite JP is a private limited company (a Japanese <i>Kabushiki
Kaisha</i>) incorporated on December 18, 2018 and at the date of the Agreement had 10,000 ordinary shares authorized, with 3,049 ordinary
shares issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;). Immediately prior to the execution of the Agreement, Lucidaim
owned 1,501 ordinary shares and the Company owned 1,548 ordinary shares. The Shareholders entered into the joint venture to formally
reduce to writing their intention to invest in and operate Biolite JP as a joint venture. The business of the joint venture shall be
the research and development of drugs, medical device and digital media, investment, fund raising and consulting, distribution and marketing
of supplements carried by Biolite JP and its subsidiaries in Japan, or any other territory or business, as the Agreement may with mutual
consent be amended from time to time. The closing of the transaction was conditioned upon the approval and receipt of all necessary government
approvals, which have all been received.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the Agreement and the related share
transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration, such that following the transfer,
Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%). Also pursuant to the Agreement,
there shall be 3 directors of Biolite JP, consisting of 1 director appointed by the Company and 2 appointed by Lucidiam. The Company
shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall appoint Michihito Onishi;
the current director of Biolite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder), is considered the second
Lucidaim director. The Agreement further provides that the Company and Biolite JP shall assign the research collaboration and license
agreement between them to Biolite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The aforementioned transactions
occurred on the Completion Date.</span></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As per the Agreement, the Shareholders shall supervise
and manage the business and operations of Biolite JP. The directors shall not be entitled to any renumeration for their services as a
director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all of its
Ordinary Shares, the Shareholder-appointed director must tender his/her resignation. The Agreement also sets forth certain corporate
actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are unable to
make a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days after which
they must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute is not resolved
within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares for cash at
a specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in Biolite
JP if Biolite JP issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under
certain conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement also requires Biolite JP to obtain
a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial working capital purposes. Pursuant to the
Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee. Accordingly, the Company may be
liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents 49% of the maximum bank facility.
The Agreement further provides that Biolite JP shall issue annual dividends at the rate of at least 1.5% of Biolite JP&#8217;s profits,
if it has sufficient cash to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the Agreement, the Company and Biolite
JP agree to use their best efforts to execute the License Agreement by the end of December 2021. The Company agreed that any negotiation
on behalf of Biolite JP regarding the terms of the License Agreement shall be handled by the directors appointed by Lucidaim. If the
Company and such Lucidaim directors do not reach agreement on the terms, Biolite JP may at its sole discretion determine not to execute
the License Agreement without any liability to the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement contains non-solicitation and non-compete
clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive covenants limited
to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that arise from Biolite
JP&#8217;s activities, shall belong to Biolite JP.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY 500,000 (approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately USD18,000) and then only to the extent
such liability exceed such limit.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company paid $150,000 towards the setup of
the joint venture and BioLite Japan&#8217;s other shareholder paid $150,000 after the Letter of Intent was signed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement shall continue for 10 years, unless
earlier terminated and shall continue until terminated by: (i) either party by giving the other party at least 6 months written notice,
until the end of the 10 years, after which the parties can terminate at any time or (ii) or by written agreement of all Shareholders,
in which case it shall terminate automatically on the date upon which all Ordinary Shares are owned by one Shareholder. The Agreement
also allows a Shareholder to terminate the agreement upon certain defaults committed by another Shareholder, as set forth in the Agreement.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">This was a <i>related party</i> transaction and
was conducted at arm&#8217;s length. In addition to the Company&#8217;s board of directors providing approval for the Company to enter
into the Agreement, the Company&#8217;s audit committee approved the Company&#8217;s entry into the Agreement. The Board believes that
this joint venture will enhance the Company&#8217;s ability to provide therapeutic solutions to significant unmet medical needs and to
develop innovative botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and oncology/ hematology diseases. The Company&#8217;s
Board of Directors believes that the joint venture has the potential to provide the Company with access to additional early-stage product
candidates that it would not otherwise have access to and to introduce the Company to early-stage opportunities, and therefore the Board
believes the joint venture is in the best interest of the Company and its shareholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true">Recent Research Results</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Vitargus&#174; Phase II Study has been initiated
in Australia and Thailand, Principal Investigator: Duangnate Rojanaporn, M.D., Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind
Hospital of the two Thailand sites and Professor/Dr. Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group&amp;
East Melbourne Retina of the two Australian sites. The Phase II study has started in the 2<sup>nd</sup> quarter of 2023. The company
is working on improvements to the Vitargus product through the new batch of investigational product.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). Designated ABV-2002 under the Company&#8217;s product identification system, the solution
is comprised of a specific poly amino acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery
storage. The specific polymer in ABV-2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within
the corneal stroma during the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents
donor cornea swelling. ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant
antibacterial properties and neuroprotection.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. Further clinical development task was put on hold due to the lack of funding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In addition, BioFirst was incorporated on November
7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of BioFirst
comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D institutions. Currently, BioFirst&#8217;s
main research and development product is the vitreous substitute (Vitargus&#174;), licensed by the National Health Research Institutes.
Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes
by minimizing medical complications and reducing the need for additional surgeries.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Vitargus has started the construction of a GMP
factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2025.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 12, 2022, the Company announced the enrollment
progress in the Phase II Part II clinical study of the company&#8217;s ADHD medicine (ABV-1505). Since the first-treated subject reported
on May 10, 2022, a total of sixty-nine (69) subjects have been enrolled in the study, including 50 who have completed the 56-day treatment.
The study, a randomized, double-blind, placebo-controlled study entitled &#8220;A Phase II Tolerability and Efficacy Study of PDC-1421
Treatment in Adult Patients with Attention-Deficit Hyperactivity Disorder (ADHD), Part II, is expected to eventually involve approximately
100 patients. Five prestigious research hospitals in Taiwan and the research hospital at the University of California, San Francisco
(UCSF) are participating in the study which is a continuation of the Phase II part 1 study of ABV-1505 completed successfully at UCSF
and accepted by the U.S. Food &amp; Drug Administration in October of 2020. The UCSF Medical Center Institutional Review Board has approved
participation in the Part II study, and the site initiation visit was conducted in March 2023.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true"><i><span style="text-decoration:underline">Public Offering &amp; Financings</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true"><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">2024 Financings</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><span style="-keep: true">On May 22, 2024, the Company and <span style="font-family: Times New Roman, Times, Serif">Lind
Global Fund II, LP (&#8220;Lind&#8221;)</span> entered into a letter agreement (the &#8220;Letter Agreement&#8221;), pursuant to which
Lind exercised, for cash, 1,000,000 of its Pre-Existing Warrants (all of the warrants issued to Lind on February 23, 2023, November 17,
2023 and January 17, 2024 are hereinafter referred to as the &#8220;Pre-Existing Warrants&#8221;) to purchase shares of Common Stock
at a reduced exercise price of $0.75 per share. Lind also received a new warrant to purchase 1,000,000 shares Common Stock, exercisable
at any time on or after the date of its issuance and until the five-year anniversary thereof, for $1.00 per share (the &#8220;New Lind
Warrant&#8221;).&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On January 17, 2024, the Company entered into
a securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $1,000,000, for a purchase price of $833,333 (the &#8220;3<sup>rd</sup> Lind Note&#8221;), that is convertible into shares of the
Company&#8217;s common stock at a conversion price, which shall be the lesser of (i) $3.50 (the &#8220;Fixed Price&#8221;) and (ii) 90%
of the average of the three lowest VWAPs (as defined in the 3<sup>rd</sup> Lind Note) during the 20 trading days prior to conversion
(&#8220;Variable Price&#8221;), subject to adjustment (the &#8220;Note Shares&#8221;). Notwithstanding the foregoing, provided that no
Event of Default (as defined in the 3<sup>rd</sup> Lind Note) shall have occurred, conversions under the 3<sup>rd</sup> Lind Note shall
be at the Fixed Price for the first 180 days following the closing date. Lind will also receive a 5-year, common stock purchase warrant
(the &#8220;3<sup>rd</sup> Lind Warrant&#8221;) to purchase up to 1,000,000 shares of the Company&#8217;s common stock at an initial
exercise price of $2.00 per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with the 3<sup>rd</sup> Lind
Note, Note Shares and 3<sup>rd</sup> Lind Warrant, the &#8220;Securities&#8221;). The parties later agreed to a floor price of $1.00
for the Variable Price and that the Company would compensate Lind in cash if the Variable Price was less than such floor price at the
time of conversion.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Upon the occurrence of any Event of Default (as
defined in the 3<sup>rd</sup> Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount
of the 3<sup>rd</sup> Lind Note, in addition to any other remedies under the 3<sup>rd</sup> Lind Note or the other Transaction Documents
(as defined below).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The 3<sup>rd</sup> Lind Warrant may be exercised
via cashless exercise in the event a registration statement covering the Warrant Shares is not available for the resale of such Warrant
Shares or upon exercise of the 3<sup>rd</sup> Lind Warrant in connection with a Fundamental Transaction (as defined in the 3<sup>rd</sup>
Lind Warrant).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the terms of the securities purchase
agreement, if at any time prior to a date that is 18 months following the closing of the offering, the Company proposes to offer or sell
any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity to purchase up to 10% of such
new securities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In connection with the Offering, the Company and
its subsidiaries: (i) Biokey, Inc., a California corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada corporation
(&#8220;BioLite&#8221;), (iii) Biolite BVI, Inc., a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv) American
BriVision Corporation, a Delaware corporation (&#8220;American BriVision&#8221; and, collectively with the Company, BioKey, BioLite,
and BioLite BVI, the &#8220;Guarantors&#8221;), jointly and severally guaranteed all of the obligations of the Company in connection
with the offering (the &#8220;Guaranty&#8221;) with certain collateral, as set forth in the related Transaction Documents (as hereinafter
defined). The sale of the 3<sup>rd</sup> Lind Note and the terms of the offering, including the Guaranty are set forth in the securities
purchase agreement, the 3<sup>rd</sup> Lind Note, the 3<sup>rd</sup> Lind Warrant, the Second Amendment to Guaranty, the Second Amendment
to Security Agreement, and the Second Amendment to Guarantor Security Agreement (collectively, the &#8220;Transaction Documents&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the offering. the Company has agreed to pay certain expenses
of the placement agent in connection with the offering and issued them a warrant to purchase up to 25,000 shares of common stock, on
the same terms as set forth in the 3<sup>rd</sup> Lind Warrant.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The securities purchase agreement also contains
customary representation and warranties of the Company and the Investors, indemnification obligations of the Company, termination provisions,
and other obligations and rights of the parties.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The foregoing description of the Transaction Documents
is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and incorporated
herein by reference.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Financing in 2023</span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On November 17, 2023, the Company entered into
a securities purchase agreement (the &#8220;2<sup>nd</sup> Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $1,200,000 (the &#8220;2<sup>nd</sup>
Lind Offering&#8221;), for a purchase price of $1,000,000 (the &#8220;2<sup>nd</sup> Lind Note&#8221;), that is convertible into shares
of the Company&#8217;s common stock at a conversion price, which shall be the lesser of (i) $3.50 (the &#8220;Fixed Price&#8221;) and
(ii) 90% of the average of the three lowest VWAPs (as defined in the 2<sup>nd</sup> Lind Note) during the 20 trading days prior to conversion,
subject to adjustment. Notwithstanding the foregoing, provided that no Event of Default (as defined in the 2<sup>nd</sup> Lind Note)
shall have occurred, conversions under the 2<sup>nd</sup> Lind Note shall be at the Fixed Price for the first 180 days following the
closing date. Lind will also receive a 5-year, common stock purchase warrant (the &#8220;2<sup>nd </sup>Lind Warrant&#8221;) to purchase
up to 1,000,000 shares of the Company&#8217;s common stock at an initial exercise price of $2 per share, subject to adjustment. The parties
later agreed to a floor price of $1.00 for the Variable Price and that the Company would compensate Lind in cash if the variable price
was less than such floor price at the time of conversion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Upon the occurrence of any Event of Default (as
defined in the 2<sup>nd</sup> Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount
of the 2<sup>nd</sup> Lind Note, in addition to any other remedies under the 2<sup>nd</sup> Lind Note or the other Transaction Documents
(as defined below).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the terms of the 2<sup>nd</sup> Lind
Securities Purchase Agreement, if at any time prior to a date that is 18 months following the closing of the 2<sup>nd</sup> Lind Offering,
the Company proposes to offer or sell any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity
to purchase up to 10% of such new securities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In connection with the 2<sup>nd</sup> Lind Offering,
the Company and its subsidiaries: (i) BioKey, Inc., a California corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada
corporation (&#8220;BioLite&#8221;), (iii) Biolite BVI, Inc., a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv)
American BriVision Corporation, a Delaware corporation (&#8220;American BriVision&#8221; and, collectively with the Company, BioKey,
BioLite, and BioLite BVI, the &#8220;Guarantors&#8221;), jointly and severally guaranteed all of the obligations of the Company in connection
with the 2<sup>nd</sup> Lind Offering (the &#8220;Guaranty&#8221;) with certain collateral, as set forth in the related Transaction Documents
(as hereinafter defined).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The sale of the Note and the terms of the 2<sup>nd
</sup>Lind Offering, including the Guaranty are set forth in the 2<sup>nd</sup> Lind Securities Purchase Agreement, the 2<sup>nd </sup>Lind
Note, the 2<sup>nd</sup> Lind Warrant, the First Amendment to Guaranty, the First Amendment to Security Agreement, and the First Amendment
to Guarantor Security Agreement (collectively, the &#8220;Transaction Documents&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the 2<sup>nd</sup> Lind Offering. We have agreed to pay
certain expenses of the placement agent in connection with the 2<sup>nd</sup> Lind Offering.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">An amendment was filed on February 29, 2024 to
disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion price shall
have a floor price of $1.00 (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash payment to
Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Securities Purchase Agreement also contains
customary representation and warranties of the Company and the Investors, indemnification obligations of the Company, termination provisions,
and other obligations and rights of the parties.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The foregoing description of the Transaction Documents
is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and incorporated
herein by reference.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On February 23, 2023, the Company entered into
a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;),
for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into shares of the Company&#8217;s common stock
at an initial conversion price of $1.05 per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also issued Lind
a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to 5,291,667 shares of the Company&#8217;s common stock
at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with the Note,
Note Shares and Warrants, the &#8220;Lind Securities&#8221;).</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Lind Note does not carry any interest. Beginning
with the date that is six months from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company
shall pay Lind an amount equal to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to
or on the Maturity Date or, if earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof
(the &#8220;Monthly Payments&#8221;). At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares
of the Company&#8217;s common stock, or (iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined
by dividing (x) the principal amount being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading
days prior to the applicable payment date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may
make any Monthly Payments in shares of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a
cash premium of 5% of such Monthly Payment.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Upon the occurrence of any Event of Default (as
defined in the Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount of the Lind Note
(the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the other Transaction Documents. The
Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced to
115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#8217;s market capitalization being below $12.5 million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#8217;s
control.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Lind Warrant may be exercised via cashless
exercise.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the terms of the Lind Securities Purchase
Agreement, if at any time prior to a date that is 18 months following the closing of the Lind Offering, the Company proposes to offer
or sell any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity to purchase up to 10%
of such new securities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In connection with the Lind Offering, the Company
and its subsidiaries: (i) BioKey, Inc., a California corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada corporation
(&#8220;BioLite&#8221;), (iii) Biolite BVI, Inc., a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv) American
BriVision Corporation, a Delaware corporation (&#8220;American BriVision&#8221; and, collectively with the Company, BioKey, BioLite,
and BioLite BVI, the &#8220;Guarantors&#8221;), jointly and severally guaranteed all of the obligations of the Company in connection
with the Lind Offering (the &#8220;Guaranty&#8221;) with certain collateral, as set forth in the related Transaction Documents (as hereinafter
defined).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The sale of the Lind Note and the terms of the
Lind Offering, including the Guaranty are set forth in the Lind Securities Purchase Agreement, the Note, the Warrant, a Security Agreement,
Guarantor Security, Guaranty, a Trademark Security Agreement with Rgene Corporation, a Trademark Security Agreement with BioFirst, a
Patent Security Agreement, a Copyright Security Agreement and a Stock Pledge Agreement (collectively, the &#8220;Transaction Documents&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the Lind Offering. As a result of the Lind Offering, the
Company will pay the Placement Agent (i) a cash fee of 6% of the gross proceeds from the sale of the Securities, and (ii) common stock
purchase warrants to purchase 6% of the number of shares of common stock issuable under the Lind Note. We also agreed to pay certain
expenses of the placement agent in connection with the Lind Offering.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the Lind Securities Purchase Agreement,
the Company agreed to register all of the Lind Securities and the shares of common stock underlying the warrant issued to the placement
agent.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Securities Purchase Agreement also contains
customary representation and warranties of the Company and the Investors, indemnification obligations of the Company, termination provisions,
and other obligations and rights of the parties.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On September 12, 2023, the Company and Lind entered
into a letter agreement (the &#8220;Letter Agreement&#8221;) pursuant to which Lind agreed to waive any default, any Event of Default,
and any Mandatory Default Amount (each as defined in the Note) associated with the Company&#8217;s market capitalization being below
$12.5 million for 10 consecutive days through February 23, 2024. Notwithstanding the waiver, Lind retains its right to exercise conversion
rights under 2.2(a), 2.2(c)(2)(x) and 3.1 of the Note, which could result in a substantial amount of common stock issued at a significant
discount to the trading price of the Company&#8217;s common stock. In addition, if the Company is unable to increase its market capitalization
and is unable to obtain a further waiver or amendment to the Note, then the Company could experience an event of default under the Note,
which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#8217;s
control.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The foregoing description of the Transaction Documents
is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and incorporated
herein by reference.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On August 1, 2023, Lind converted $500,000 convertible
notes into 142,857 shares of Common Stock, at a conversion price of $3.50 per share.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 27, 2023, the Company entered into that
certain securities purchase agreement. relating to the offer and sale of 300,000 shares of common stock, par value $0.001 per share and
200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered direct offering. Pursuant to the Purchase Agreement,
the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $3.50, for gross proceeds of $1,750,000,
before deducting any estimated offering expenses. On August 1, 2023, the pre-funded warrants were exercised.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The transaction contemplated by the SPA was closed
on July 31, 2023, as all the closing conditions have been satisfied.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company paid to the placement agents an aggregate
cash fee equal to 6% of the aggregate sales price of the securities sold and warrants to purchase up to 30,000 shares of Common Stock,
on the same terms as the Pre-Funded Warrants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">2022 Financing</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On May 11, 2022, the Company entered into certain
securities purchase agreement (the &#8220;May SPA&#8221;) with certain investors (the &#8220;Purchasers&#8221;). Pursuant to the May
SPA, the Company agreed to issue 2,000,000 shares of its Common Stock, at a price of $2.11 per share and 5-year warrants to purchase
up to 2,000,000 shares of Common Stock, exercisable at a price of $2.45 per share (the &#8220;May Warrants&#8221;) to the Purchasers.
The gross proceeds before deducting any estimated offering expenses are $4,220,000. The transaction contemplated by the May SPA was closed
on May 16, 2022.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company paid to the co-placement agents an
aggregate cash fee equal to 8% of the aggregate sales price of the securities sold and issued them warrants to purchase up to 160,000
shares of Common Stock, on the same terms as the May Warrants. The above-mentioned equity is before the reverse stock split in 2023.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Strategy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Key elements of our business strategy include:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advancing
    to the pivotal trial phase of ABV-1701 Vitargus<sup>&#174;</sup> for the treatments of Retinal Detachment or Vitreous Hemorrhage,
    which we expect to generate revenues in the future.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Focusing
    on licensing ABV-1504 for the treatment of major depressive disorder, MDD, after the successful completion of its Phase II clinical
    trials.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Completing
    Phase II, Part 2 clinical trial for ABV-1505 for the treatment of attention deficit hyperactivity disorder, ADHD.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Out
    licensing drug candidates and medical device candidates to major pharmaceutical companies for phase III and pivotal clinical trials,
    as applicable, and further marketing if approved by the FDA.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">We plan to augment our core research and development
capability and assets by conducting Phase I and II clinical trials for investigational new drugs and medical devices in the fields of
CNS, Hematology/Oncology and Ophthalmology.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Our management team has extensive experiences
across a wide range of new drug and medical device development, and we have in-licensed new drug and medical device candidates from large
research institutes and universities in both the U.S. and Taiwan. Through an assertive product development approach, we expect that we
will build a substantial portfolio of Oncology/ Hematology, CNS and Ophthalmology products. We primarily focus on Phase I and II research
of new drug candidates and out license the post-Phase-II products to pharmaceutical companies; we do not expect to devote substantial
efforts and resources to building the disease-specific distribution channels.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Business Objectives</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company is operating its core business based
on collaborative activities that can generate current and future revenues through research, development and/or commercialization joint
venture agreements. The terms of these agreements typically include payment to the Company related to one or more of the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">nonrefundable
upfront license fees,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">development
and commercial milestones,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">partial
or complete reimbursement of research and development costs and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">royalties
on net sales of licensed products.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Each type of payments results in revenue except
for revenue from royalties on net sales of licensed products, which are classified as royalty revenues. To date, we have not received
any royalty revenues. Revenue is recognized upon satisfaction of a performance obligation by transferring control of a good or service
to the joint venture partner.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annual basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">(i) Nonrefundable upfront payments</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements were entered
into and does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">(ii) Milestone payments</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">(iii) Multiple Element Arrangements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">(iv) Royalties and Profit-Sharing Payments</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Revenues Derived from Research and Development
Activities Services - Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Examples of collaborative agreements the Company
has entered into are as follows:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreements with BHK, a related
party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                            February and December of 2015, BioLite, Inc. entered into a total of three joint venture
                                            agreements with BioHopeKing to jointly develop ABV-1501 for Triple Negative Breast Cancer
                                            (TNBC), ABV-1504 for MDD and ABV-1505 for ADHD. The agreements granted marketing rights to
                                            BioHopeKing for certain Asian countries in return for a series of milestone payments totaling
                                            $10 million in cash and equity of BioHopeKing or equity securities owned by BioHopeKing.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The milestone payments are determined by a schedule
of BioLite development achievements as shown below:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-keep: true">Milestone</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Payment</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left; text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">Execution of BHK Co-Development Agreement</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">1,000,000</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">Investigational New Drug (IND) Submission</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">1,000,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">Phase II Clinical Trial Complete</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">1,000,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">Initiation of Phase III Clinical Trial</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">3,000,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">New Drug Application (NDA) Submission</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">4,000,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 18.25pt"><span style="-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">10,000,000</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                            December of 2015, BHK paid the initial cash payment of $1 million upon the execution of the
                                            BHK Agreement. The Company concluded that certain deliverables are considered separate units
                                            of accounting as the delivered items have value to the customer on a standalone basis and
                                            recognized this cash payment as collaboration revenue when all research, technical, and development
                                            data was delivered to BHK in 2015. The payment included compensation for past research efforts
                                            and contributions made by BioLite Taiwan before the BHK agreement was signed and does not
                                            relate to any future commitments made by BioLite Taiwan and BHK in the BHK Agreement.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                            August 2016, the Company received the second milestone payment of $1 million, and recognized
                                            collaboration revenue for the year ended December 31, 2016. The Company completed the phase
                                            II clinical trial for ABV-1504 MDD on October 31, 2019, but has not yet completed the phase
                                            II clinical trial for ABV-1505 ADHD.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                            addition to the milestone payments, BioLite Inc. is entitled to receive a royalty equal to
                                            12% of BHK&#8217;s net sales related to ABV-1501, ABV-1504 and ABV-1505 Products. As of March
                                            31, 2024, the Company has not earned royalties under the BHK Co-Development Agreement.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            BHK Co-Development Agreement will remain in effect for fifteen years from the date of first
                                            commercial sale of the Product in in Asia excluding Japan.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioLite, Inc., a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company entered into a collaborative agreement
with BioLite, Inc. on December 29, 2015, and then entered into two addendums to such agreement, as amended and revised, (the &#8220;BioLite
Agreement&#8221;). The majority shareholder of BioLite is one of the Company&#8217;s subsidiaries, Mr. Jiang, the Company&#8217;s Chairman
is a director of BioLite and Dr. Jiang, the Company&#8217;s Chief Strategy Officer and a director, is the Chairman of BioLite.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the BioLite Agreement, the Company
acquired the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with
the terms of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company
or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set
forth in the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products
when ABV-1501 is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it
may not receive the rest of the payments from the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">According to the BioLite Agreement, after Phase
II clinical trials are completed, 15% of the Milestone Payment becomes due and shall be paid in two stages: (i) 5% no later than December
31, 2021 (the &#8220;December 2021 Payment&#8221;) and (ii) 10% no later than December 31, 2022.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On February 12, 2022, the Company&#8217;s Board
of Directors determined that the December 2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain outstanding
debt, in the amount of $5,000,000, that BioLite owes the Company as of December 31, 2021.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On February 22, 2022, the parties entered into
an amendment to the BioLite Agreement allowing the Company to make all payments due under the Agreement via the forgiveness of debt,
in equal value, owed by BioLite to the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On September 13, 2023, the BioLite received a
new patent granted notice (application no. 109130285) for PDC-1421 from the Intellectual Property Office of Taiwan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">This was a related party transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation,
a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On May 26, 2017, BriVision entered into a co-development
agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision
and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to pay
the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled to receive 50% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company and Rgene signed an amendment to the
Rgene Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB-1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Rgene Agreement remain in full force and effect.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Clinical Development Service Agreement with
Rgene Corporation, a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On June 10, 2022, the Company expanded its co-development
partnership with Rgene. The Company&#8217;s subsidiary, BioKey, entered into a Clinical Development Service Agreement with Rgene (&#8220;Service
Agreement&#8221;) to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for
the treatment of pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical
studies under U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;). Under the terms of the Service Agreement, BioKey
is eligible to receive payments totaling up to $3.0 million over a 3-year period with each payment amount to be determined by certain
regulatory milestones obtained during the agreement period. The Service Agreement shall remain in effect until the expiration date of
the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months written notice. Either
party may terminate the Service Agreement for cause by providing 30 days written notice.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Through a series of transactions over the past
5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the
Company owning 31.62% of Rgene.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As part of the Rgene Studies, the Company agreed
to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. The Company may convert the Note at any
time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of
the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the
Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided.
Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Rgene has further agreed, effective July 1, 2022,
to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated Dr.
Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning 12.8% of the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Rgene Studies is a related party transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation,
a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 24, 2017, BriVision entered into a collaborative
agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant to which
BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401 Vitreous
Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation
and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company
issued 428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst
(the &#8220;Total Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24,
2017 (the &#8220;Collaborative Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing
right to co-develop BFC-1401 or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the Company
issued 414,702 shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst
in connection with a loan provided to BriVision from BioFirst.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On November 4, 2020, the Company executed an amendment
to the BioFirst Agreement with BioFirst, to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution to the
agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea, while ABV-2001 has broader
utilization during a variety of ocular procedures.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Initially, the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that is intended to protect
ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust
osmolarity to maintain a range of 330 to 390 mOsM, thereby permitting hydration within the corneal stroma during the storage period.
Stromal hydration typically results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002
also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. Further clinical development was put on hold due to the lack of funding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In addition, BioFirst was incorporated on November
7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of BioFirst
comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D institutions. Currently, BioFirst&#8217;s
main research and development product is the vitreous substitute (Vitargus<sup>&#174;</sup>), licensed by the National Health Research
Institutes. Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous
substitutes by minimizing medical complications and reducing the need for additional surgeries.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Vitargus has started the construction of a GMP
factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true"><span style="text-decoration:underline">Co-Development agreement with BioLite Japan K.K.</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On October 6, 2021 (the &#8220;<b>Completion Date</b>&#8221;),
the Company, Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company, the &#8220;<b>Shareholders</b>&#8221;),
and BioLite Japan K.K., a Japanese corporation (&#8220;<b>BioLite JP&#8221;</b>) entered into a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;).
BioLite JP is a private limited company (a Japanese <i>Kabushiki Kaisha</i>) incorporated on December 18, 2018 and at the date of the
Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;).
Immediately prior to the execution of the Agreement, Lucidaim owned 1,501 ordinary shares and the Company owned the 1,548 ordinary shares.
The Shareholders entered into the joint venture to formally reduce to writing their desire to invest in and operate BioLite JP as a joint
venture. The business of the joint venture shall be the research and development of drugs, medical device and digital media, investment,
fund running and consulting, distribution and marketing of supplements carried on by BioLite JP and its subsidiaries in Japan, or any
other territory or businesses as may from time to time be agreed by an amendment to the Agreement. The closing of the transaction is
conditioned upon the approval and receipt of all necessary government approvals, which have been received.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the Agreement and the related share
transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration, such that following the transfer,
Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%). Also pursuant to the Agreement,
there shall be 3 directors of BioLite JP, consisting of 1 director appointed by the Company and 2 appointed by Lucidiam. The Company
shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall appoint Michihito Onishi;
the current director of BioLite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder), is considered the second
Lucidaim director. The Agreement further provides that the Company and BioLite JP shall assign the research collaboration and license
agreement between them to BioLite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The aforementioned transactions
occurred on the Completion Date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As per the Agreement, the Shareholders shall supervise
and manage the business and operations of BioLite JP. The directors shall not be entitled to any renumeration for their services as a
director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all of its
Ordinary Shares, the director such Shareholder appointed must tender his/her resignation. The Agreement also sets forth certain corporate
actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are unable to
make a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days after which
they must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute is not resolved
within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares for cash at
a specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in BioLite
JP if BioLite JP issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under
certain conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</span></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement also requires BioLite JP to obtain
a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial working capital purposes. Pursuant to the
Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee. Accordingly, the Company may be
liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents 49% of the maximum bank facility.
The Agreement further provides that BioLite JP shall issue annual dividends at the rate of at least 1.5% of Biolite&#8217;s profits,
if it has sufficient cash to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to the Agreement, the Company and BioLite
JP agree to use their best efforts to execute the License Agreement by the end of December 2021. The Company agreed that any negotiation
on behalf of BioLite JP regarding the terms of the License Agreement shall be handled by the directors appointed by Lucidaim. If the
Company and such Lucidaim directors do not reach agreement on the terms, Biolite may at its sole discretion determine not to execute
the License Agreement without any liability to the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement contains non-solicitation and non-compete
clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive covenants limited
to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that arise from Biolite&#8217;s
activities, shall belong to BioLite JP.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY 500,000 (approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately USD18,000) and then only to the extent
such liability exceed such limit.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company paid $150,000 towards the setup of
the joint venture; BioLite Japan&#8217;s other shareholder also paid $150,000 after the Letter of Intent was signed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Agreement shall continue for 10 years, unless
earlier terminated. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another Shareholder,
as set forth in the Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">This was a related party transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In November 2021, the Company received $4,244,452
in gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors
exercised a total of 673,405 Series A warrants at a price of $6.30 per share, and 200 Series B warrants at a price of $10 per share.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">BioKey Revenues</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In addition to collaborative agreements, ABVC
earns revenue through its wholly-owned BioKey subsidiary which provides a wide range of Contract Development &amp; Manufacturing Organization
(&#8220;CDMO&#8221;) services including API characterization, pre-formulation studies, formulation development, analytical method development,
stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials (from Phase I through Phase III) and commercial
manufacturing of pharmaceutical products.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In addition, BioKey provides a variety of regulatory
services tailored to the needs of its customers, which include proofreading and regulatory review of submission documents related to
formulation development, clinical trials, marketed products, generics, nutraceuticals and OTC products and training presentations. In
addition to supporting ABVC&#8217;s new drug development, BioKey submits INDs, NDAs, ANDAs, and DMFs to the FDA, on ABVC&#8217;s behalf
in compliance with new electronic submission guidelines of the FDA.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true"><span style="text-decoration:underline">Impact of COVID-19 Outbreak</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On January 30, 2020, the World Health Organization
declared the coronavirus outbreak a &#8220;Public Health Emergency of International Concern&#8221; and on March 10, 2020, declared it
to be a pandemic. Actions taken around the world to help mitigate the spread of the coronavirus include restrictions on travel, and quarantines
in certain areas, and forced closures for certain types of public places and businesses. The coronavirus and actions taken to mitigate
it have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including
the geographical area in which the Company operates. While the closures and limitations on movement, domestically and internationally,
are expected to be temporary, if the outbreak continues on its current trajectory the duration of the supply chain disruption could reduce
the availability, or result in delays, of materials or supplies to and from the Company, which in turn could materially interrupt the
Company&#8217;s business operations. Given the speed and frequency of the continuously evolving developments with respect to this pandemic,
the Company cannot reasonably estimate the magnitude of the impact to its consolidated results of operations. We have taken every precaution
possible to ensure the safety of our employees.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The COVID-19 pandemic, including variants, has
adversely affected, and is expected to continue to adversely affect, elements of our CDMO business sector. The COVID-19 pandemic government
imposed restrictions constrained researcher access to labs globally. These constraints limited scientific discovery capacity and we observed
that demand in those labs fell well below historic levels. As constraints on social distancing were gradually lifted around the world
recently, labs have been able to increase research activity. While we believe that underlying demand is still not yet at pre-COVID-19
levels since lab operations remain below their normal capacity, we are hopeful that the vaccination programs that are underway combined
with policy changes planned for the summer will further increase research activity and support a return to pre-COVID-19 demand levels
worldwide.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The global pandemic of COVID-19 continues to evolve
rapidly, and we will continue to monitor the situation closely, including its potential effect on our plans and timelines.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Additionally, it is reasonably possible that estimates
made in the financial statements have been, or will be, materially and adversely impacted in the near term as a result of these conditions,
including losses on inventory; impairment losses related to goodwill and other long-lived assets and current obligations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Summary of Critical Accounting Policies</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The accompanying unaudited consolidated interim
financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America
(the &#8220;U.S. GAAP&#8221;). All significant intercompany transactions and account balances have been eliminated.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Reclassifications of Prior Year Presentation</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Certain prior year unaudited consolidated interim
balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this report reflect this 1-for-10 reverse stock split. On July 14, 2023, the
Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;) to implement
the 2023 Split with the Secretary of State of the State of Nevada. The 2023 Split took effect on July 25, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    1 - Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at
    the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted
    prices in active markets that are readily and regularly available.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date,
    such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
    or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    3 - Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities
    is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions
    a market participant would use in pricing the asset or liability.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is
short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates approximate market
rates that the Company could obtain for debt with similar terms and maturities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of March 31, 2024 and December 31, 2023, the Company&#8217;s
cash and cash equivalents amounted to $30,489 and $60,155, respectively. Some of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">Restricted Cash </span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of March 31, 2024 and December 31, 2023, the Company&#8217;s restricted
cash amounted to $628,513 and $656,625, respectively.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Concentration of clients</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As of March 31, 2024, the most major client, specializes
in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24% of the
Company&#8217;s total account receivable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">For the three months ended March 31, 2024, one
major client, manufactures a wide range of pharmaceutical products, accounted for 100% of the Company&#8217;s total revenues. For the
three months ended March 31, 2023, one major client, manufacturing drugs, dietary supplements, and medical products, accounted for 84.78%
of the Company&#8217;s total revenues.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable and allowance for expected
credit losses accounts</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Accounts receivable is recorded and carried at
the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Allowance for expected credit losses accounts
was $616,448 and $616,505 as of March 31, 2024 and December 31, 2023, respectively.&#160;</span></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is
within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b>Collaborative Revenues - </b>The Company recognizes
collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms of these
agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license fees, development
and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net sales of licensed
products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of licensed products,
which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized upon satisfaction
of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">(i) Non-refundable upfront payments</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">(ii) Milestone payments</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">(iii) Multiple Element Arrangements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">(iv) Royalties and Profit Sharing Payments</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Revenues Derived from Research and Development
Activities Services - Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
    Life in<br/>
    Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 88%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings
    and leasehold improvements</span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Construction-in-Progress</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use. The Company acquired 20% of the ownership of a certain property and parcel of land owned by Zhonghui, with a
view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the areas of ABVC&#8217;s
special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base for the China market
and global development of these interests. The Company is a party to a related cooperation agreement with Zhonghui, but is awaiting final
asset ownership certification from the Chinese government.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount
or the fair value less costs to sell.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Significant judgment is required to identify whether
an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers this
a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact
on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term
prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the management
and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market
and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent
financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding
the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether an impairment
exists could change in the future due to new developments or changes in applied assumptions.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
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    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable
    equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below
    cost, and our ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable
    future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for,
    the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors,
    and changes in the investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities
    and marketable equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="-keep: true">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity
    investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative
    analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment;
    changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to
    remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment
    has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would
    otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline
    shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to
    recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the
    carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments
    and equity method investments in gains (losses) on equity investments. Other-than-temporary impairments of equity investments were
    both $0 for the three months ended March 31, 2024 and 2023.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">Goodwill</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company completed the required testing of
goodwill for impairment as of March 31, 2024 and December 31, 2023, and determined that goodwill was impaired because of the current
financial condition of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume
increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill
is not reasonably assured.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">For CDMO business unit, the Company accounts for
R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and
development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development
activities, including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial
costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other consulting
services. Non-refundable advance payment for goods and services that will be used in future research and development activities are expensed
when the activity has been performed or when the goods have been received rather than when the payment is made. In instances where the
Company enters into agreements with third parties to provide research and development services, costs are expensed as services are performed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $2,379 and $2,804 for the three months ended March 31, 2024 and 2023, respectively. Other
than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">Stock-based Compensation</span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $1,935,755 and $0 for the three months ended March 31, 2024 and 2023, respectively.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $225,740 and $366,489 for the three months ended March 31, 2024 and 2023, respectively.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.2pt"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the
Company is able to realize their benefits, or future deductibility is uncertain.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Under ASC 740, a tax position is recognized as
a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the three months
&#160;ended March 31, 2024 and 2023. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting
in interim periods, disclosures and transition.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under
ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but
it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a
company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the
basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able
to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact
of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional
guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information
to determine the final impact.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company calculates net loss per share in accordance
with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that
the denominator is increased to include the number of additional common stock that would have been outstanding if the potential common
stock equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an assets had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, shareholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of shareholders&#8217;
equity (deficit).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In August 2020, the FASB issued ASU 2020-06, Debt
- Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity&#8217;s Own Equity (Subtopic
815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;). ASU 2020-06
simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models. Upon adoption
of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not clearly and
closely related to the host contract, will no longer be allocated between debt and equity components. This modification will reduce the
issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings per share
calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For contracts
in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features that
are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period. The Company is currently evaluating the impact that the standard
will have on its unaudited consolidated financial statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Estimates and Assumptions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In preparing our consolidated financial statements,
we use estimates and assumptions that affect the reported amounts and disclosures. Our estimates are often based on complex judgments,
probabilities and assumptions that we believe to be reasonable, but that are inherently uncertain and unpredictable. We are also subject
to other risks and uncertainties that may cause actual results to differ from estimated amounts.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true">Results of Operations - Three Months Ended March 31, 2024 Compared
to Three Months Ended March 31, 2023.</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">The following table presents, for the three months
indicated, our unaudited consolidated statements of operations information.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
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  <tr style="vertical-align: bottom">
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    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
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    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">Operating
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 67; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Revenues. </i></b>We generated $1,205 and
$128,272 in revenues for the three months ended March 31, 2024 and 2023, respectively. The decrease in revenues was due to completion
of ongoing projects and awaiting for new approval.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Operating Expenses.</i></b> Our operating
expenses have increased by $1,471,098 or 75%, to $3,445,318 for the three months ended March 31, 2024 from $1,974,220 for the three months
ended March 31, 2023. Such increase in operating expenses was mainly attributable to the increase in stock-based compensation, while
being offset by the decrease in selling, general and administrative expenses and research and development expenses, since research and
development projects have been dormant as the Company waits for results for further development.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Other Income (Expense)</i>. </b>Our other
expense was $536,629 for the three months ended March 31, 2024, compared to other income of $8,954 for the three months ended March 31,
2023. The change was principally caused by the increase in other income, and the gain on foreign exchange changes, while being offset
by the decrease in interest income, interest expense for the three months ended March 31, 2024.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Interest income (expense), net, was $(680,634)
for the three months ended March 31, 2024, compared to $(3,952) for the three months ended March 31, 2023. The increase of $(676,682),
or approximately 17,123%, was primarily due to the increase in interest expense due to recognition of interest expense for the converted
notes for proper accounting purpose.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Net Loss.</i></b> As a result of the above
factors, our net loss was $(3,981,019) for the three months ended March 31, 2024 compared to $(1,897,230) for the three months ended
March 31, 2023, representing an increase of $2,083,789, or 110%.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Results
of Operations - Year Ended December 31, 2023 Compared to Year Ended December 31, 2022.</b></span><span style="font-size: 8pt">&#160;</span></p><div>

</div><p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-size: 8pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Revenues.</i></b> We generated $152,430
and $969,783 in revenues for the years ended December 31, 2023 and 2022, respectively. The decrease of $817,353, or approximately 84%,
was primarily caused by the completion of ongoing projects and waiting for new approval.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Operating Expenses</i>.</b> Our operating
expenses were $8,066,902 in the year ended December 31, 2023, compared to $15,797,780 in December 31, 2022. Such decrease in operating
expenses was mainly attributable to the decreased stock-based compensation and selling, general and administrative expenses, by $6,100,337,
and decreasing research and development expenses of $1,630,541.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 68; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true"><b><i>Other Income (expense).</i></b> The other
expense was $2,437,773 in the year ending December 31, 2023, compared to other income of $400,184 on December 31, 2022. The change was
principally caused by the increase in interest expense, mainly from the convertible notes payable, while being offset by the increase
in foreign exchange for the year ended December 31, 2023, loss on investment in equity securities and decrease in impairment loss and
investment loss for the year ended December 31, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Interest income (expense), net, was $(2,307,859)
for the year ended December 31, 2023, compared to $(106,151) for the year ended December 31, 2022. The increase of $(2,201,708), or approximately
2,074%, was primarily due to the increase in interest expense due to recognition of interest expense for the converted notes for proper
accounting purpose.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true"><b><i>Net Loss.</i></b> The net loss was $10,910,288
for the year ended December 31, 2023, compared to $16,312,374 for the year ended December 31, 2022. The Company reduce its net loss by
$5,061,086 or approximately 31% during the year ended December 31, 2023 from 2022, through more effective usage of funding and discontinuing
certain consulting services.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Liquidity and Capital Resources</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">Working Capital</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">As of<br/> December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">As of<br/> December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">1,656,709</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">2,987,247</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">5,932,490</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">5,543,628</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Working (Deficit) Capital</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">(4,275,781</span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true">(2,556,381</span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Cash Flow from Operating Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27.5pt"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">During the years ended December 31, 2023 and 2022,
the net cash used in operating activities were ($4,235,845) and $7,398,391, respectively. The decrease in the amount of $3,162,546 was
primarily due to the increased account receivables, loss on investment in equity securities, loss and sales of treasury stock, accrued
expenses and other current liabilities, partially offset by the decreased net loss, gain on sales of investment in equity securities,
due from related parties, prepaid expenses, impairment loss, and stock-based compensation; and by the decrease of deferred tax during
the year ended December 31, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Cash Flow from Investing Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27.5pt"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">During the years ended December 31, 2023 and 2022,
the net cash used in investing activities were $360,186 and $1,721,684, respectively. The decrease in the amount of $1,361,498 was primarily
due to the decrease in prepayment for equity investment and purchase of equipment, while being offset by the increase in prepayment for
long-term investments during the year ended December 31, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b style="-keep: true">Cash Flow from Financing Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">During the years ended December 31, 2023 and 2022,
the net cash provided by financing activities were $3,918,960 and $4,013,925, respectively. The net cash provided by financing activities
decreased by $94,965, due to the increase in proceeds from convertible notes and issuance of warrants, partially offset by the decrease
in issuance of common stock, as well as decrease in proceeds from short-term loans, and repayment of short-term notes during the year
ended December 31, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b style="-keep: true">Off-Balance Sheet Arrangements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27.5pt"><span style="-keep: true">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="-keep: true">As of December 31, 2023, we did not have any off-balance sheet arrangements
that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues
or expenses, results of operations, liquidity, capital expenditures, or capital resources that is material to investors.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p><div>

</div><!-- Field: Page; Sequence: 69; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BUSINESS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Industry
Overview</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The biotechnology industry focuses on developing
breakthrough products and technologies to combat various types of diseases through efficient industrial manufacturing process. Biotechnology
is an important business sector in the world&#8217;s economies and plays a key role in human health. Companies engaged in biotechnology
generally require large amounts of capital investment for their research &amp; development activities and it may take up to tens of years
to develop and commercialize a new drug or a new medical device. ABVC (&#8220;we&#8221; or the &#8220;Company&#8221;) is an early stage
biotechnology company with a pipeline of seven new drugs and one medical device under development, all of which are licensed from related
parties of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">Our Mission</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">We devote our resources to building a sophisticated
biotech company and becoming a pioneer in the biopharmaceutical industry. Dr. Uttam Patil, our Chief Executive Officer, and Dr. Tsung-Shann
Jiang, the founder and majority shareholder of the Company, understand the challenges and opportunities of the biotech industry and intend
to provide therapeutic solutions to significant unmet medical needs and to improve health and quality of human life by developing innovative
botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and oncology/ hematology diseases.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Business Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of the date hereof, the Company&#8217;s
minimal revenue has come from the sale of CDMO services through BioKey. However, the Company&#8217;s focus is on developing a pipeline
of products by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists and other
specialists known to the Company to identify drugs or medical devices that it believes demonstrate efficacy and safety based on the Company&#8217;s
internal qualifications. Once a drug or medical device is shown to be a good candidate for further development and ultimately commercialization,
ABVC licenses the drug or medical device from the original researchers and introduces the drug or medical device clinical trial plan
to highly respected principal investigators in the United States, Australia and Taiwan. In almost all cases, ABVC has found that research
institutions in each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Institutions that have or are now conducting
phase II clinical trials in partnership with ABVC include:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1504, Major Depressive Disorder (MDD), Phase II completed. NCE drug Principal Investigators: Charles DeBattista M.D. and Alan
    F. Schatzberg, MD, Stanford University Medical Center, Cheng-Ta Li, MD, Ph.D &#8211; Taipei Veterans General Hospital</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug: ABV-1505, Adult
    Attention-Deficit Hyperactivity Disorder (ADHD), Phase II Part 1 completed. Principal Investigators: Keith McBurnett, Ph.D. and Linda
    Pfiffner, Ph.D., University of California San Francisco (UCSF), School of Medicine. Phase II, Part 2 clinical study sites includes
    UCSF and 5 locations in Taiwan.The Principal Investigators are Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University of California
    San Francisco (UCSF), School of Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang Ni, M.D. Linkou
    Chang Gung Memorial Hospital; Wenjun Xhou, M.D., Kaohsiung Chang Gung Memorial Hospital; Ton-Ping Su, M.D., Cheng Hsin General Hospital,
    Cheng-Ta Li, M.D., Taipei Veterans General Hospital. The Phase II, Part 2 began in the 1<sup>st</sup> quarter of 2022 at the 5 Taiwan
    sites. The UCSF site joined the study in the 2<sup>nd</sup> quarter of 2023. The subjects enrolled in the study has reached the number
    for interim analysis in 2023 December, and the interim analysis of the study is in progress.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug: ABV-1601, Major
    Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator: Scott Irwin, MD, Ph.D. &#8211; Cedars Sinai Medical Center
    (CSMC). The Phase I clinical study will be initiated in the 1st quarter of 2024.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical Device: ABV-1701,
    Vitargus&#174; in vitrectomy surgery, Phase II Study has been initiated in Australia and Thailand, Principal Investigator: Duangnate
    Rojanaporn, M.D., Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital of the two Thailand Sites and Professor/Dr.
    Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp; East Melbourne Retina. The Phase II study
    started in the 2nd quarter of 2023, and the company is working on improvements to the Vitargus Product through the new batch of investigational
    product.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following trials are expected to begin
in the third quarter of 2024:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug: ABV-1519, Non-Small
    Cell Lung Cancer treatment, Phase I/II Study in Taiwan, Principal Investigator: Dr. Yung-Hung Luo, M.D., Taipei Veterans General
    Hospital (TVGH)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug: ABV-1703, Advanced
    Inoperable or Metastatic Pancreatic Cancer, Phase II, Principal Investigator: Andrew E. Hendifar, MD &#8211; Cedars Sinai Medical
    Center (CSMC)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Upon completing a Phase II trial, ABVC will
seek a partner, typically a large pharmaceutical company, to complete a Phase III study and commercialize the drug or medical device
upon approval by the US FDA, Taiwan TFDA and other country regulatory authorities.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 70; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMP
Manufacturing</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
owns a certified GMP manufacturing facility, through BioKey, that is qualified to deliver small quantities of drugs for use by its clients
in clinical trials from Phase I to Phase III. The GMP facility can manufacture direct API or blend fill-in capsules, manual and automated
encapsulation, wet granulation or tray drying process, tablet compression and coating process, packaging solid dosage forms for ANDA
and IND submission.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
BioKey facility consists of a GMP suite, product development area, analytical laboratory, food processing area, caged GMP storage area,
receiving area and two warehouses. The facility was remodeled&#160; in December 2008 and received its first drug manufacturing license
in June 2009. ABVC&#8217;s current drug manufacturing license allows it to manufacture drug products under IND for human clinical trials
until the expiration of the license on December 2, 2024.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, BioKey began manufacturing a dietary
supplement based on the maitake mushroom. The mushrooms, supplied by Shogun Maitake Canada, Co. Ltd., are grown in a controlled temperature
and humid environment free of pesticides and chemicals. Initially, sales of the new supplement in the US and Canada will be targeted
to high end grocery stores and worldwide via online distribution. While there are many mushroom-based supplements currently available
to customers, BioKey believes its new line has a significant competitive advantage since the purity and consistency of the mushrooms
themselves exceeds any maitake mushrooms currently available and the extraction process employed by BioKey delivers a particularly strong
dose. The maitake mushroom is rich in bioactive polysaccharides, especially beta-glucans. These polysaccharides have well-documented
immune-protecting and antitumor properties. BioKey has developed both a tablet and a liquid version of the supplement. GMP manufacturing
of bulk quantities Maitake mushroom tablets and Maitake mushroom drinks were completed in 2 and 1 batches respectively for commercial
launches in Taiwan and Canada in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beta-glucans
in maitake mushrooms has been shown to reduce cholesterol, resulting in improved artery functionality and overall better cardiovascular
health that lowers the risk of heart disease. Further, studies have shown that the beta-glucans in maitake mushroom have the effect of
strengthening the immune system<sup>1</sup>. In a trial of postmenopausal breast cancer patients, oral administration of a maitake extract
was shown to have immunomodulatory effects. In a different trial done at Memorial Sloan Kettering Cancer Center, maitake extracts were
shown to enhance neutrophil and monocyte function in patients with myelodysplastic syndrome. It boosts production of lymphokines (protein
mediators) and interleukins (secreted proteins) resulting in improved immune response.&#160;Further, beta-glucans, has been shown in
clinical trials to lower blood glucose levels thereby helping to activate insulin receptors, while reducing insulin resistance in diabetes
management.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioKey
has entered into a three-year distribution agreement with Define Biotech Co. Ltd., a Taiwan-based pharmaceutical marketing company that
focuses on sales of drugs, dietary supplements and medical products in the Asia-Pacific region. The agreement grants Define Biotech the
exclusive right to distribute this new dietary supplement in China and Taiwan in exchange for the commitment to purchase $3.0 million
worth of the new product over the three-year period.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>NASDAQ Listing</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On August 5, 2021, we closed a public offering
(the &#8220;Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of our common stock
(the &#8220;Common Stock&#8221;), one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and Exchange
Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the SEC declared
effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically effective
on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
The Offering was conducted on a firm commitment basis. The Common Stock was approved for listing on The Nasdaq Capital Market and commenced
trading under the ticker symbol &#8220;ABVC&#8221; on August 3, 2021.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 71; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On August 19, 2022, we received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;<b>Staff</b>&#8221;) of the Nasdaq Stock Market LLC (&#8220;<b>Nasdaq</b>&#8221;)
notifying us that, for the last 30 consecutive business days, the closing bid price for our common stock was below the minimum $1.00
per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2) (&#8220;<b>Rule 5550(a)(2)</b>&#8221;).
In accordance with Nasdaq Listing Rule 5810(c)(3)(A), we were initially given until February 14, 2023 to regain compliance with Rule
5550(a)(2). Since we did not regain compliance by such date, we requested and received an additional 180 days, until August 14, 2023,
to comply with Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May 24, 2023, we received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;)
notifying the Company that it is not currently in compliance with the minimum stockholders&#8217; equity requirement, or the alternatives
of market value of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market. Nasdaq
Listing Rule 5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s
stockholders&#8217; equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules, the Company had 45 calendar days, or
until July 10, 2023, to submit a plan to regain compliance. After submitting a plan to regain compliance, on July 10, 2023,Nasdaq granted
the Company an extension until August 30, 20203, to comply with Listing Rule 5550(b)(1). On July 31, 2023, the Company issued 300,000
shares of Common Stock and 200,000 pre-funded warrants, at an exercise price of $0.01 per share, in a registered direct offering. Pursuant
to this transaction, the stockholders&#8217; equity was increased by $1.75M. On August 1, 2023, $500,000 of Notes were converted at $3.50
per share and the holder received 142,857 shares of Common Stock. As a result of this conversion, the stockholders&#8217; equity was
increased by $0.5M. Additionally, on August 14, 2023, the Company entered into a cooperation agreement with Zhonghui United Technology
(Chengdu) Group Co., Ltd., pursuant to which the Company acquired a 20% ownership of certain property and a parcel of the land owned
by Zhonghui in exchange for an aggregate of 370,000 shares of Common Stock. Accordingly, stockholders&#8217; equity increased by $7.4M.
On February 23, 2023, the Company entered into a securities purchase agreement with Lind, pursuant to which the Company issued Lind a
secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;), for a purchase price of $3,175,000
(the &#8220;Lind Note&#8221;), that is convertible into shares of Common Stock at an initial conversion price of $1.05 per share, subject
to adjustment. On August 24, 2023, the Company started repaying Lind the monthly installments due under the Lind Notes; $308,000 was
repaid via the issuance of 176,678 shares of Common Stock (the &#8220;Monthly Shares&#8221;) at the Redemption Share Price (as defined
in the Lind Note) of $1.698 per share. Pursuant to the terms of the Lind Note, Lind increased the amount of the next monthly payment
to one million dollars, such that as of September and together with the Monthly Shares, the Company repaid Lind a total of $1M by September
2023. As a result, the stockholders&#8217; equity increased by an additional $1M. As a result of the four transactions referenced above,
the Company&#8217; estimated that its stockholders&#8217; equity would increase by approximately $10.65M. On September 6, 2023, Nasdaq
issued a letter that the Company is in compliance with Rule 5550(b)(1), but noted that if at the time of the Company&#8217;s next periodic
report the Company does not evidence compliance, it may be subject to delisting.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; "><span style="-keep: true">On July 10, 2024,
the Company received a notification letter from the Staff notifying the Company that the minimum bid price per share for its common
shares has been below $1.00 for a period of 30 consecutive business days and the Company therefore no longer meets the minimum bid
price requirements set forth in Nasdaq Listing Rule 5550(a)(2). The notification received has no immediate effect on the listing of
the Company&#8217;s common stock on Nasdaq. Under the Nasdaq Listing Rules, the Company has until January 6, 2025, to regain
compliance. If at any time during such 180-day period the closing bid price of the Company&#8217;s common shares is at least $1 for
a minimum of 10 consecutive business days, Nasdaq will provide the Company written confirmation of compliance. If the Company does
not regain compliance during such 180-day period, the Company may be eligible for an additional 180 calendar days, provided that the
Company meets the continued listing requirement for market value of publicly held shares and all other initial listing standards for
Nasdaq except for Nasdaq Listing Rule 5550(a)(2), and provide a written notice of its intention to cure this deficiency during the
second compliance period, by effecting a reverse stock split, if necessary.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true"><i>Name Change and Cusip Number</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s shareholders approved
an amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name to &#8220;ABVC BioPharma,
Inc.&#8221; and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of shareholders (the &#8220;<b>Annual
Meeting</b>&#8221;). Nevada&#8217;s Secretary of State approved the name change on March 8, 2021, and FINRA processed our request for
such name change on April 30, 2021. The new name was effective on May 3, 2021. Stock certificates issued before the name change remain
valid and stockholders are not required to submit their stock certificates for exchange as a result of the name change. <i>New</i> stock
certificates issued by the Company after the name change will be printed with the Company&#8217;s new name, ABVC BioPharma, Inc.; existing
stock certificates remain valid.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">The Company&#8217;s cusip number is 0091F106. The Company&#8217;s
stock symbol remains ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
Pipeline</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>I.</b></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Central Nervous System</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

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  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1504 to treat Major
    Depressive Disorder (&#8220;MDD&#8221;)</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are developing and researching ABV-1504, a botanical reuptake inhibitor that targets norepinephrine. Prior to clinical trials, we conducted
radioligand-binding assay tests on ABV-1504. Radioligand-binding assays are used to characterize the binding effects of a drug to its
target receptor. In the case of ABV-1504, the receptors of radioligand-binding assays are norepinephrine, dopamine and serotonin. The
radioligand-binding assay test on norepinephrine was conducted from May 3 to May 8, 2007 and the radioligand-binding assay test on dopamine
and serotonin was administered from November 26 to December 5, 2007. The result of radioligand-binding assay to norepinephrine of ABV-1504was
2.102 &#956;g/ml of IC50, which indicated ABV-1504&#8217;s high inhibitory efficiency on norepinephrine. The results of radioligand-binding
assay to dopamine and serotonin were not as good as to norepinephrine, which indicated lower inhibitory efficiency. Because research
has shown that norepinephrine inhibitors can alleviate the level of depression, our research team saw ABV-1504&#8217;s potential to treat
depression and decided to commence the clinical trial process of ABV-1504.&#160;</span></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2013, ABVC successfully completed the Phase I clinical trial of ABV-1504. The primary objective of the Phase I study was to assess the
safety profile of ABV-1504. The safety endpoint was assessed based on the results of physical examinations, vital signs, laboratory data,
electrocardiograms (&#8220;ECG&#8221;), Columbia-Suicide Severity Rating Scale evaluation and a number of adverse events during the study
period. We began recruiting healthy people as subjects for the Phase I trial in Taiwan on October 30, 2012. For the Phase I trial, we
screened 85 healthy volunteers at the Taipei Veterans General Hospital and eventually enrolled 30 people as trial subjects. We divided
the subjects into four cohort groups and administered ABV-1504oral capsules of 380 mg, 1140 mg, 2280 mg, and 3800 mg to the subjects
in each cohort group, respectively. BioLite visited the first subject the first time on November 13, 2012 and the last subject the last
time on July 5, 2013. During the said period, no subject had a serious adverse event nor discontinued the trial due to any adverse events.
ABVC did not observe any clinically significant findings in physical examinations, vital signs, electrocardiogram, laboratory measurements,
and C-SSRS throughout the treatment period. However, ABVC observed the following mild adverse events: two subjects with flatulence and
one subject with constipation in the single-dose 380mg cohort of seven subjects; one subject with somnolence and one subject with stomatitis
ulcer in the single-dose 2,280 mg cohort. Comparatively, two subjects with somnolence and one subject with stomatitis ulcer were observed
in the placebo group of seven subjects. ABVC did not observe any suicidal ideation or behavior throughout the trial period. ABV-1504&#8217;s
Phase I clinical trial results reflected that the oral administration of ABV-1504 to healthy volunteers was safe and well-tolerated at
the dose levels of from 380 mg to 3,800 mg.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
received an IND approval to proceed with the Phase II clinical trial of ABV-1504 from the F.D.A. in March 2014 and an IND approval of
its Phase II trial from the Taiwan F.D.A. in June 2014. For the Phase II trial, BioLite administered oral capsules to 72 MDD patients
(the trial subjects) in a randomized, double-blind study with a placebo control group to assess ABV-1504&#8217;s efficacy and safety
profile, primarily in accordance with the Montgomery-&#197;sberg Depression Rating Scale (&#8220;MADRS&#8221;). ABVC via BioLite began
recruiting Phase II subjects in March 2015 at the following study sites, Taipei Veterans General Hospital, Linkou Chang Gung Memorial
Hospital, Taipei City Hospital-Songde Branch, Tri-Service General Hospital, Wan Fang Hospital and started recruiting MDD patients at
Stanford Depression Research Clinic. The first five sites are in Taiwan and the last one is in the United States. The primary endpoint
of the Phase II trial is to see changes of the subjects&#8217; MADRS total scores from the baseline scores of the placebo subjects within
the first six weeks. The secondary objectives of the Phase II trial are to evaluate the efficacy and safety profile of ABV-1504 on other
rating scales with secondary endpoints of (i) demonstrating changes in MADRS total scores from baseline scores within the second to seventh
weeks and (ii) showing changes in the total scores on Hamilton Rating Scale for Depression (HAM-D-17), Hamilton Rating Scale for Anxiety
(HAM-A), Depression and Somatic Symptoms Scale (DSSS), Clinical Global Impression Scale (CGI) from the baseline scores in the second,
fourth, sixth and seventh week. ABVC plans to measure the percentages of partial responders (subjects with a 25% to 50% decrease of total
MADRS scores from the baseline score) and responders (subjects with 50% or more decrease of total MADRS scores from the baseline score)
by the second, fourth, sixth and seventh week. Additionally, ABVC intends to monitor the subjects&#8217; performance in accordance with
the Safety Assessments and Columbia-Suicide Severity Rating Scale from the screening stage to each subject&#8217;s last visit as well
as to analyze the differences in the mean changes of MADRS, HAM-D-17, HAM-A, DSSS, CGI and Columbia-Suicide Severity Rating Scale scores
of the subjects administered with ABV-1504 and the placebo group in the second, fourth, sixth and seventh week.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 23, 2019, the Company announced the Phase II clinical study results of ABV-1504. The clinical study results showed that PDC-1421,
the active pharmaceutical ingredient of ABV-1504, met the pre-specified primary endpoint of the Phase II clinical trial and significantly
improved the symptoms of MDD. The Phase II clinical study was a randomized, double-blind, placebo-controlled, multi-center trial, in
which sixty (60) adult patients with confirmed moderate to severe MDD were treated with PDC-1421 in either low dose (380 mg) or high
dose (2 x 380 mg) compared with placebo administration, three times a day for six weeks. PDC-1421 high dose (2 x 380 mg) met the pre-specified
primary endpoint by demonstrating a highly significant 13.2-point reduction in the Montgomery-&#197;sberg Depression Rating Scale (MADRS)
total score by Intention-To-Treat (ITT) analysis, averaged over the 6-week treatment period (overall treatment effect) from baseline,
as compared to 9.2-point reduction of the placebo group. By Per-Protocol (PP) analysis, PDC-1421 showed a dose dependent efficacy toward
MDD in which high dose (2 x 380 mg) gave 13.4-point reduction in MADRS total score from baseline and low dose (380 mg) gave 10.4-point
reduction as compared to a 8.6-point in the placebo group. Based on the trial results as set forth above, the Company has decided to
use the high dose formula for ABV-1504&#8217;s Phase III clinical trial.</span></p><div>

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    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1505 to treat Attention
    Deficit Hyperactivity Disorder (&#8220;ADHD&#8221;)</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
developed the ADHD indication from the same API of ABV-1504. Also, ABV-1505 shares similar pharmaceutical mechanism of action as ABV-1504
in as much as ABV-1505 shows the potential of increasing the level of norepinephrine in the human&#8217;s nervous system by inhibiting
its reabsorption. Because of ABV-1505&#8217;s sufficient similarity with ABV-1504, in January 2016 the FDA approved our IND application
to conduct ABV-1505&#8217;s Phase II clinical trial based on its preclinical research and the Phase I trial results of ABV-1504.</span></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the ADHD Phase II trial, ABVC plans to recruit a maximum of 105 ADHD patients as trial subjects in the United States and Taiwan, to whom
ABVC intends to administer ABV-1505 oral capsules. ABVC has designed a randomized, double-blind dose escalation study with a placebo-controlled
group to assess the efficacy and safety profile of ABV-1505, primarily against the ADHD Rating Scale-IV (&#8220;ADHD-RS-IV&#8221;). The
primary endpoint of the Phase II trial is a 40% or higher improvement on the ADHD-RS-IV from the respective baseline scores within a
period of up to eight weeks. The secondary objective is to determine the efficacy and safety profile of ABV-1505 on other rating scales
with secondary endpoints of (i) improvements of the total ADHD symptom scores from the respective baseline scores on the Conners&#8217;
Adult ADHD Rating Scale-Self Report: Short Version (&#8220;CAARS-S:S&#8221;) 18-Item for a treatment period of eight weeks at maximum;
and (ii) achievement of scores of two or lower on both the Clinical Global Impression-ADHD- Severity (&#8220;CGI-ADHD-S&#8221;) and Clinical
Global Impression-ADHD-Improvement (&#8220;CGI-ADHD-I&#8221;) from the subjects&#8217; respective baseline scores. The University of
California San Francisco (&#8220;UCSF&#8221;) initiated the Phase II, Part 1 clinical trial entitled &#8220;A Phase II Tolerability and
Efficacy Study of PDC-1421 Treatment in Adult Patients with Attention-Deficit Hyperactivity Disorder (ADHD). Part I, on January 14, 2020.
The Part 1 trial is a single center, open label, dose escalation evaluation with two dosage levels in six subjects. Six subjects were
initially evaluated for safety and efficacy assessments at low-dose (1 capsule of PDC-1421, three times a day (TID)) for 28 days. A safety
checkpoint was evaluated at day-28 for entering the high-dose (2 capsules TID). The subjects who passed the checkpoint were evaluated
for safety and efficacy assessments at high-dose (2 capsules of PDC-1421 TID) for 28 days. On July 15, 2020, the last patient last visit
(LPLV) marked the final step toward the completion of the ABV-1505 Phase II Part I clinical trial for the treatment of adult ADHD. On
October 24, 2020, a full clinical study report (CSR) of ABV-1505 Phase II Part I clinical trial was issued. The study results showed
that the PDC-1421 Capsule was safe, well tolerated and efficacious during its treatment and the follow-up period with six adult patients.
For the primary endpoints, the percentages of improvement in ADHD-RS-IV score from baseline to 8 weeks treatment were 83.3% (N=5) in
the ITT population and 80.0% (N=4) in the PP population. Both low and high doses of PDC-1421 Capsule met the primary end points by passing
the required 40% population in ADHD-RS-IV test scores. Overall, the results from this study, which demonstrate the therapeutic value
of PDC-1421, support further Phase II Part II clinical development of ABV-1505 for the treatment of adult ADHD.</span></p><div>

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</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Phase II Part II study with its clinical protocol entitled &#8220;A Phase II Tolerability and Efficacy Study of PDC-1421 Treatment in
Adult Patients with Attention-Deficit Hyperactivity Disorder (ADHD), Part II&#8221; is a randomized, double-blind, placebo-controlled,
parallel three-groups with a maximum 99 subjects to be enrolled. This study was started at five Taiwan medical centers beginning in April
2022. The University of California, San Francisco site was initiated in the 2<sup>nd</sup> quarter of 2023. The subjects enrolled in
the study has reached the number for interim analysis (69 subjects) in 2023 December, and the interim analysis of the study is now in
progress.&#160;</span></p><div>

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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABV-1601 to treat Depression
    in Cancer Patients</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
developed a treatment for depression in cancer patient from the same active pharmaceutical ingredients &#160;&#160;&#160;as ABV-1504.
ABV-1601 shares similar pharmaceutical mechanisms of action as ABV-1504 in that ABV-1601 shows the potential of increasing the level
of norepinephrine in the human nervous system by inhibiting its reabsorption. Due to ABV-1601&#8217;s similarity with ABV-1504, the FDA
approved our ABV-1601-001 clinical protocol under the same IND as for ABV-1504 (IND 112567) in December 2018.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For the Phase II trial of ABV-1601,
ABVC plans to recruit a maximum number of 54 cancer patients with depression, to whom ABVC intends to administer ABV-1601 oral capsules.
ABVC is engaging the Principal Investigator at Cedars-Sinai Medical Center in the U.S. which designed a randomized, double-blind dose
escalation study with a comparator-controlled group to assess the efficacy and safety profile of ABV-1601, primarily against Montgomery-&#197;sberg
Depression Rating Scale (MADRS) total score. The primary endpoint of the Phase II trial is a change in MADRS, Hospital Anxiety and Depression
Scale (HADS), subscales (HADS-A and HADS-D), and Clinical Global Impression Scale (CGI) total scores from baseline in patients taking
PDC-1421 compared to the comparator. As of the date hereof, the Part I of Phase II clinical protocol, which is an open trial, has been
approved by Cedars-Sinai Medical Center IRB Committee. This study will be initiated on March 31, 2023.</p><div>

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<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>II.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Oncology</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

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  <tr style="vertical-align: top">
    <td style="width: 3%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td>
    <td style="width: 94%; font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-</span>1702
    <span style="text-decoration:underline">to treat </span>Myelodysplastic Syndrome <span style="text-decoration:underline">(&#8220;</span>MDS<span style="text-decoration:underline">&#8221;)</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
started the preparation for ABV-1702&#8217;s Phase II clinical trials after receiving its IND approval from the FDA in July 2016. ABVC
plans to recruit fifty-two subjects in the United States who are diagnosed with either IPSS int-1, IPSS int-2 or high risk MDS or CMML
and may take azacitidine as part of the subjects&#8217; prescription. Azacitidine is an FDA-approved drug used to treat MDS. ABVC intends
to administer ABV-1702 in the oral liquid form along with azacitidine. The Phase II trial is divided into two parts, where Part 1 is
to determine the safety and recommended dose level (&#8220;RDL&#8221;) of ABV-1702 in combination with azacitidine and Part 2 is to determine
whether ABV-1702 under the established RDL reduces bactericidal and fungicidal infection in the subjects&#8217; respiratory systems.
The primary endpoint of Part 1 Phase II trial is to assess the safety and RDL profile of ABV-1702 administered with azacitidine by measuring
ABV-1702&#8217;s prohibited toxicity. The secondary endpoints of Phase II Part 1 are to determine the safety, time-to-first infection
after first dose (Day 1) of the first azacitidine treatment cycle, reduction in treatment requirements and duration of infections, enhancement
of immune responses, improvements of response rates, progression, and survival rates of the subjects under such ABV-1702 - azacitidine
combination treatment. The primary endpoint of Part 2 of Phase II is to determine whether ABV-1702 under the established RDL reduces
bactericidal and fungicidal infection risks in the subjects&#8217; respiratory systems in combination with azacitidine as compared to
the control group with incidence of infections and incidence/frequency of inpatient hospitalization due to infections. The secondary
endpoints of Part 2 of Phase II are to determine the safety, time-to-first infection after first dose (Day 1) of the first azacitidine
treatment cycle, reduction in required dosage and duration of infection, enhancement of immune responses, improvement of response rate,
progression, and survival rates of the subjects under the trial conditions. In April 2016, BioLite submitted a letter to the FDA in response
to its queries with additional information about the proposed Phase II trial.&#160;</span></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">The Company expects to begin Phase
II clinical trials of ABV-1702 in the fourth quarter of 2024 and is actively looking for qualified principal investigators and an appropriate
site for the study and therefore the timing cannot be guaranteed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="width: 94%; font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-</span>1703
    <span style="text-decoration:underline">to treat </span>Pancreatic Cancer</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC developed a new indication
for Pancreatic Cancer from Maitake Extract, which is named as ABV-1703 and out licensed it to Rgene for the preparation of its IND application
with the FDA. On August 25, 2017, ABV-1703&#8217;s Phase II trial was approved by FDA. Pursuant to the ABVC-Rgene Co-development Agreement,
ABVC is responsible for coordinating and conducting the clinical trials of ABV-1703 globally and Rgene is responsible for preparing the
related FDA applications. As of the date hereof, we are engaging Cedars-Sinai Medical Center in the U.S. to conduct the Phase II clinical
trial and plan to initiate the Phase II trial in the third quarter of 2023. We plan to submit ABV-1703&#8217;s Phase II clinical trial
IND to the Taiwan FDA after we commence the clinical trials in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV- 1501 Triple Negative
    Breast Cancer - Combination therapy for Triple Negative Breast Cancer (&#8220;TNBC&#8221;)</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABV- 1501 is developed
    from BLI-1401-2 whose active pharmaceutical ingredient is Yukiguni Maitake Extract 404. Memorial Sloan Kettering Cancer Center (&#8220;MSKCC&#8221;)
    conducted the Phase I clinical trial of a polysaccharide extract from Grifola frondosa (Maitake mushroom), which is very similar
    to Yukiguni Maitake Extract 404. The Phase I trial focused on Grifola frondosa extract&#8217;s immunological effects on breast cancer
    patients. The results of the Phase I trial showed that oral administration of a polysaccharide extract from Maitake mushroom is associated
    with both immunologically stimulatory and inhibitory measurable effects in peripheral blood. </span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our ABV-1501 Investigational
    New Drug (&#8220;IND&#8221;) application to the US FDA for the Phase II clinical trials referencing the MSKCC maitake research resulted
    in a Phase II IND approval in March of 2016 by the U.S. FDA.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify">The collaboration with BHK to file clinical trial application to the Taiwan FDA (&#8220;TFDA&#8221;)
    for conducting this combination therapy trial in Taiwan was temporarily put on hold due to the lack of funding.</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
Collaborative Agreements</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1701 Vitreous Substitute
    for Vitrectomy and Collaboration Agreement with BioFirst</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 24, 2017, BriVision, one of our wholly-owned subsidiaries entered into a collaboration agreement (the &#8220;BioFirst Agreement&#8221;)
with BioFirst, pursuant to which BioFirst granted BriVision the global license to co-develop BFC-1401 Vitreous Substitute for Vitrectomy&#160;
(&#8220;BFC-1401&#8221;) for medical purposes. BioFirst is a related party to the Company because BioFirst and YuanGene Corporation (&#8220;YuanGene&#8221;),
the Company&#8217;s controlling shareholder, are under common control, being both controlled by the controlling beneficiary shareholder
of YuanGene.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to the BioFirst Agreement, we are to co-develop and commercialize BFC-1401 or ABV-1701 with BioFirst and are obligated to pay BioFirst
$3,000,000 (the &#8220;Total Payment&#8221;) in cash or common stock of BriVision on or before September 30, 2018 in two installments.
An upfront payment of $300,000, representing 10% of the Total Payment due under the Collaboration Agreement, was to be paid upon execution
of the BioFirst Agreement. BriVision is entitled to receive 50% of the future net licensing income or net sales profit when ABV-1701
is sublicensed or commercialized. On June 30, 2019, the Company and BioFirst entered into a Stock Purchase Agreement (the &#8220;Purchase
Agreement&#8221;), pursuant to which the Company will issue 428,571 shares of the Company&#8217;s common stock to BioFirst in consideration
for $3,000,000 owed by the Company to BioFirst in connection with the BioFirst Collaborative Agreement. For more information about the
BioFirst Agreement and Purchase Agreement, please refer to the current reports on Form 8-K filed on July 24, 2017 and July 12, 2019.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 7, 2016, the application of Phase I clinical trial prepared and submitted by BioFirst was approved by the Human Research Ethics
Committee, Australia (&#8220;HREC&#8221;), and on November 14, 2016, it was approved by the Therapeutic Goods Administration, Australia
(&#8220;TGA&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
successfully finished the Phase I clinical trial of ABV-1701 at Sydney Retina Clinic and Day Surgery, a clinic located in Sydney, Australia.
This was the only site for this Phase I clinical trial. The trial started on November 17, 2016, and was completed with positive results
in July 2018. The Protocol Title is &#8220;A Phase I, single center, safety and tolerability study of Vitargus in the treatment of Retinal
Detachment.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary endpoint of this Phase I clinical trial was to evaluate the safety and tolerability of a single intravitreal dose of Vitargus
in patients as a vitreous substitute during vitrectomy surgery for retinal detachment. Intravitreal is a route of administration of a
drug or other substance, in which the substance is delivered into the eyes. The secondary endpoint of this Phase I clinical trial is
to assess retinal attachment and Virtagus degradation at day 90 and to assess best corrected visual acuity (&#8220;BVCA&#8221;) after
vitrectomy surgery. BVCA refers to the best possible vision a person can achieve. The primary and second endpoints are required by HREC
for the purpose of evaluation of our Phase I clinical trial application. We enrolled an aggregate number of 10 patient subjects in this
trial. On November 17, 2016, we received the approval from the Data and Safety Monitoring Board for the first subject, and nine more
subjects were enrolled thereafter. In this trial, Vitargus was injected into the vitreous cavity of vitrectomised eyes, whose vitreous
gel was removed from the vitreous cavity after a vitrectomy surgery. On August 24, 2020, a full clinical study report (CSR) of ABV-1701
Phase I clinical trial was issued. The study results showed that ABV-1701 (Vitargus) was well-tolerated as a vitreous substitute without
any apparent toxicity to ocular tissues. Further, there was no indication of an increased overall safety risk with Vitargus. For efficacy,
participants showed significant improvement in visual acuity. The optical properties of Vitargus allowed the patients to see well and
facilitated visualisation of the fundus immediately following surgery. In addition, since Vitargus set as a stable semisolid gel adhering
to the retina, it maintained its position without requiring the patient to remain face-down following surgery.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 75; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">ABV-1701, Vitargus&#174; in vitrectomy
surgery, Phase II Study will be started in the 2<sup>nd</sup> quarter of 2023. A total of four (4) study sites in Australia and Thailand
join this multi-nation and multi-site clinical study. The Company is working on improvements to the Vitargus product through the new
batch of investigational product.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>II.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Co-development
Agreement with Rgene</b></span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 26, 2017, American BriVision Corporation entered into a co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene
Corporation (the &#8220;Rgene&#8221;), a related party under common control by controlling beneficiary shareholder of YuanGene Corporation
and the Company. Pursuant to Co-Dev Agreement, BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive
Breast Cancer Combination Therapy, ABV-17 Pancreatic Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under
the terms of the Co-Dev Agreement, Rgene is required to pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by
August 15, 2017. The payment is for the compensation of BriVision&#8217;s past research efforts and contributions made by BriVision before
the Co-Dev Agreement was signed and it does not relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement.
In addition to the $3,000,000, the Company is entitled to receive 50% of the future net licensing income or net sales profit earned by
Rgene, if any, and any development costs shall be equally shared by both BriVision and Rgene.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By
June 1, 2017, the Company had delivered all research, technical, data and development data to Rgene. Since both Rgene and the Company
are related parties and under common control by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company
has recorded the full amount of $3,000,000 in connection with the Co-Dev Agreement as additional paid-in capital during the year ended
September 30, 2017. During the year ended December 31, 2017, the Company received $450,000 in cash. On December 24, 2018, the Company
received the remaining balance of $2,550,000 in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50
(approximately equivalent to $1.60 per share), for an aggregate number of 1,530,000 shares, which accounted for equity method long-term
investment as of December 31, 2018. During the year ended December 31, 2018, the Company has recognized investment loss of $549. On December
31, 2018, the Company determined to fully write off this investment based on the Company&#8217;s assessment of the severity and duration
of the impairment, and qualitative and quantitative analysis of the operating performance of the investee, adverse changes in market
conditions and the regulatory or economic environment, changes in operating structure of Rgene, additional funding requirements, and
Rgene&#8217;s ability to remain in business. All projects that have been initiated will be managed and supported by the Company and Rgene.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company and Rgene signed an amendment to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507
HER2/neu Positive Breast Cancer Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small
Cell Lung Cancer Combination Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed
and commercialized. Other provisions of the Co-Dev Agreement remain in full force and effect.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0in; font-size: 10pt">&#160;</td>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>III.</b></span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Clinical
    Development Service Agreement with Rgene</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On June 10, 2022, the Company expanded
its co-development partnership with Rgene. BioKey entered into a Clinical Development Service Agreement with Rgene (&#8220;Service Agreement&#8221;)
to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of
pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under
U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Under the terms of the Service
Agreement, BioKey is eligible to receive payments totaling up to $3.0 million over a 3-year period with each payment amount to be determined
by certain regulatory milestones obtained during the agreement period. Through a series of transactions over the past 5 years, the Company
and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company owning 31.62%
of Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As part of the Rgene Studies, the
Company agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the
&#8220;Note&#8221;). If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive
the outstanding loan from the related party by the 2023 Q1, either by cash or conversion of shares of Rgene. The Company may convert
the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii)
20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as
set forth in the Note. The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew
for 5 more years unless terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement
for cause by providing 30 days written notice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Rgene has further agreed, effective
July 1, 2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has
nominated Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest
shareholders, owning 12.8% of the Company. For more information about the Service Agreement and Note, please refer to the current reports
on Form 8-K filed on June 21, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">BLEX 404, a new drug under clinical
development covered by the Service Agreement, is extracted from Maitake mushroom (Grifola frondosa), an edible mushroom. Its immunological
effects and the safety have been demonstrated in two Phase I/II clinical studies performed at Memorial Sloan Kettering Cancer Center
(MSKCC) with breast cancer and myelodysplastic syndromes (MDS) patients.<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 76; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Market
Distribution Strategy</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
focus primarily on developing botanical drugs, which are intended for use in the diagnosis, cure, mitigation or treatment of disease
in humans. Together with our strategic partners, we plan to market, distribute and sell our drug products internationally once those
drug candidates comply with the local authorities regulating drugs and foods. Currently, many countries follow the International Council
for Harmonization of Technical Requirements for Registration of Pharmaceuticals for Human Use (the &#8220;ICH&#8221;) guidelines that
are published by European Medicines to provide guidance on quality and safety of pharmaceutical development and new drug commercialization
in Japan, the United States and Europe. All of our drug candidates first go through the United States FDA process for new drug development
first and then seek regulatory approval from regulators equivalent to the FDA in the jurisdictions where we plan to distribute those
candidates.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">Intellectual
                                            Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">The new drug candidates are dependent on or are the subject of
the following patents and patent applications.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; text-align: center; width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>No.</b></span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: center; width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Status</b></span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></p><div>

</div><!-- Field: Page; Sequence: 77; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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  <tr style="vertical-align: top">
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  <tr style="vertical-align: top; background-color: #CCEEFF">
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  <tr style="vertical-align: top; ">
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  <tr style="vertical-align: top; background-color: #CCEEFF">
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  <tr style="vertical-align: top; background-color: #CCEEFF">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Europe</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021403197</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala Extract for
    the Treatment of Attention-Deficient and Hyperactivity Disorder</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Australia</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;MPITDC&#8221;
                                            stands for Medical and Pharmaceutical Industry Technology and Development Center, Taiwan.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;NHRI&#8221;
                                            stands for National Health Research Institutes, Taiwan.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            patent name is translated into English and the original patent name is written as &#8220;&#20132;&#32852;&#27687;&#21270;&#36879;&#26126;&#36136;&#37240;&#20316;&#20026;&#30524;&#29699;&#29627;&#29827;&#20307;&#20043;&#26367;&#20195;&#29289;.&#8221;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            starting date and expiration date of patents under PTC are subject to the laws of the specific
                                            participating jurisdiction where the patent application is filed. We have subsequently submitted
                                            such patent to the jurisdictions listed in No.22 herein above.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI
                                            has obtained standard patent in Hong Kong based on the registration of the patent (listed
                                            as No.24 herein) granted by the State Intellectual Property Office, People&#8217;s Republic
                                            of China.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
History and Structure</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
was incorporated under the laws of the State of Nevada on February 6, 2002 and has three wholly-owned Subsidiaries: BriVision, BioLite
Holding, Inc. and BioKey, Inc. BriVision was incorporated in July 2015 in the State of Delaware and is in the business of developing
pharmaceutical products in North America.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite
Holding was incorporated under the laws of the State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001.
Its key Subsidiaries include BioLite BVI, Inc. (&#8220;BioLite BVI&#8221;) that was incorporated in the British Virgin Islands on September
13, 2016 and BioLite Inc. (&#8220;BioLite Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has
been in the business of developing new drugs for over twelve years. Certain shareholders of BioLite Taiwan exchanged approximately 73%
of equity securities in BioLite Taiwan for the Common Stock in BioLite Holding in accordance with a share purchase/ exchange agreement
(the &#8220;Share Purchase/ Exchange Agreement&#8221;). As a result, BioLite Holding owns via BioLite BVI approximately 73% of BioLite
Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement retain their equity ownership in BioLite Taiwan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
in California on November 20, 2000, BioKey has chosen to initially focus on developing generic drugs to ride the opportunity of the booming
industry.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 78; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
closing of the Mergers on February 8, 2019, BioLite and BioKey became two wholly-owned subsidiaries of ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In November 2023, the Company and one of its
subsidiaries, BioLite, Inc. (&#8220;BioLite&#8221;) each entered into a multi-year, global licensing agreement with AiBtl BioPharma Inc.
(&#8220;AIBL&#8221;) for the Company and BioLite&#8217;s CNS drugs with the indications of MDD (Major Depressive Disorder) and ADHD (Attention
Deficit Hyperactivity Disorder) (the &#8220;Licensed Products&#8221;). The license covers the Licensed Products&#8217; clinical trial,
registration, manufacturing, supply, and distribution rights. The parties are determined to collaborate on the global development of
the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including technology,
interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite received 23 million shares
of AIBL stock at $10 per share, and if certain milestones are met, each may receive $3,500,000 and royalties equaling 5% of net sales,
up to $100 million. Upon the issuance of the shares, AIBL became a subsidiary of ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following chart illustrates the corporate structure of ABVC:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_002.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
March 5, 2022, the Company&#8217;s Board for Directors approved amending the Company&#8217;s Bylaws to remove Section 2.8, which permitted
cumulative voting for directors since cumulative voting is specifically prohibited by our Articles of Incorporation. Since it is not
otherwise stated in our Articles of Incorporation or Bylaws, directors shall be elected by a plurality of the votes cast at the election,
as provided in the Nevada Revised Statutes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Effective March 14, 2024, the Company&#8217;s
Board for Directors approved amending the Company&#8217;s Bylaws to amend Section 2.8 of the Company&#8217;s Bylaws to revise the number
of shares needed to establish a quorum at shareholder meetings. The Amendment changes the quorum requirement from a majority to 33-1/3%
of the votes entitled to be cast on a matter.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Competition</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
healthcare industry is highly competitive and subject to significant and rapid technological change as researchers learn more about diseases
and develop new technologies and treatments. Significant competitive factors in our industry include product efficacy and safety; quality
and breadth of an organization&#8217;s technology; skill of an organization&#8217;s employees and its ability to recruit and retain key
employees; timing and scope of regulatory approvals; the average selling price of products; the availability of raw materials and qualified
manufacturing capacity; manufacturing costs; intellectual property and patent rights and their protection; and our capabilities of securing
competent collaborators. Market acceptance of our current products and product candidates will depend on a number of factors, including:
(i) potential advantages over existing or alternative therapies or tests, (ii) the actual or perceived safety of similar classes of products,
(iii) the effectiveness of sales, marketing, and distribution capabilities, and (iv) the scope of any approval provided by the FDA or
foreign regulatory authorities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 79; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
we are a small biopharmaceutical company compared to other companies that we may compete against, it is our intention to license our
products to much larger pharmaceutical, specialty pharmaceutical and generic drug companies with the financial, technical and human resources
to compete effectively in the markets we address.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
anticipate that our license partners will face intense and increasing competition when and as our new drug candidates enter the markets,
as advanced technologies become available and as generic forms of currently branded products become available. Finally, the development
of new treatment methods for the diseases we are targeting could render our products non-competitive or obsolete. There can be no assurance
that any of our new drug candidates will be clinically superior or scientifically preferable to products developed or introduced by our
competitors.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following chart lists some, not all, of the biopharmaceutical companies that research, develop, commercialize, distribute or sell drugs
that are in competition with our drug candidates.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 25%; border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Disease</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 29%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Drug
    Name</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 28%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Pharmaceutical
    <br/>
    Companies</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 15%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Headquarters</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Major Depressive Disorder</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cymbalta oral</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eli Lilly and Co., Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IN</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lexapro oral</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forest Laboratories, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pfizer Pharmaceuticals, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CT</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Attention-Deficit</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adderall XR</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shire Development LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Hyperactivity Disease</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ritalin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novartis Pharmaceuticals Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dexedrine</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amedra Pharmaceuticals LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PA</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Celgene Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Avastin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genentech, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ImClone Systems Incorporated</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NY</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Abraxane, Abraxis BioScience LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Los Angeles</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novartis Pharma Stein AG</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stein</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Switzerland</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Vitargus for the treatments</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alcon Laboratories, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fort Worth</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TX</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>of
                                       Retinal Detachment or</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Vitreous
    Hemorrhage</b></span></p></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Arcadophta</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Toulouse</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">France</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Government
Regulations</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
we are focusing on the research and development of six therapeutic candidates in the fields of CNS, oncology/hematology and autoimmune,
for which regulatory approval must be received before we can commence marketing. In addition, our cGMP facility is subject to review
by the FDA. Regulatory approval processes and FDA regulations for ABVC&#8217;s current and any future product candidates are discussed
below.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Approval
Process for Pharmaceutical Products</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>FDA
Approval Process for Pharmaceutical Products</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the U.S., pharmaceutical products are subject to extensive regulation by the FDA. The Federal Food, Drug and Cosmetic Act (the &#8220;FDC
Act&#8221;), and other federal and state statutes and regulations, govern, among other things, the research, development, testing, manufacture,
storage, recordkeeping, approval, labeling, promotion and marketing, distribution, post-approval monitoring and reporting, sampling,
and import and export of pharmaceutical products. Failure to comply with applicable U.S. requirements may subject a company to a variety
of administrative or judicial sanctions, such as FDA refusal to approve pending NDAs, warning letters, product recalls, product seizures,
total or partial suspension of production or distribution, injunctions, fines, civil penalties, and criminal prosecution. Pharmaceutical
product development in the U.S. typically involves the performance of satisfactory nonclinical, also referred to as pre-clinical, laboratory
and animal studies under the FDA&#8217;s Good Laboratory Practice, or GLP, regulation, the development and demonstration of manufacturing
processes, which conform to FDA mandated current good manufacturing requirements, or cGMPs, including a quality system regulating manufacturing,
the submission and acceptance of an IND application, which must become effective before human clinical trials may begin in the U.S.,
obtaining the approval of Institutional Review Boards, or IRBs, at each site where we plan to conduct a clinical trial to protect the
welfare and rights of human subjects in clinical trials, adequate and well-controlled clinical trials to establish the safety and effectiveness
of the drug for each indication for which FDA approval is sought, and the submission to the FDA for review and approval of an NDA. Satisfaction
of FDA requirements typically takes many years and the actual time required may vary substantially based upon the type, complexity, and
novelty of the product or disease.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre-clinical
tests generally include laboratory evaluation of a product candidate, its chemistry, formulation, stability and toxicity, as well as
certain animal studies to assess its potential safety and efficacy. Results of these pre-clinical tests, together with chemistry, manufacturing
controls and analytical data and the clinical trial protocol, which details the objectives of the trial, the parameters to be used in
monitoring safety, and the effectiveness criteria to be evaluated, along with other requirements must be submitted to the FDA as part
of an IND, which must become effective before human clinical trials can begin. The entire clinical trial and its protocol must be in
compliance with what are referred to as good clinical practice, or GCP, requirements. The term, GCP, is used to refer to various FDA
laws and regulations, as well as international scientific standards intended to protect the rights, health and safety of patients, define
the roles of clinical trial sponsors and assure the integrity of clinical trial data.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
IND automatically becomes effective 30 days after receipt by the FDA, unless the FDA, within the 30-day time period, raises concerns
or questions about the intended conduct of the trials and imposes what is referred to as a clinical hold. Pre-clinical studies generally
take several years to complete, and there is no guarantee that an IND based on those studies will become effective, allowing clinical
testing to begin. In addition to FDA review of an IND, each medical site that desires to participate in a proposed clinical trial must
have the protocol reviewed and approved by an independent IRB or Ethics Committee, or EC. The IRB considers, among other things, ethical
factors, and the selection and safety of human subjects. Clinical trials must be conducted in accordance with the FDA&#8217;s GCP requirements.
The FDA and/or IRB may order the temporary, or permanent, discontinuation of a clinical trial or that a specific clinical trial site
be halted at any time, or impose other sanctions for failure to comply with requirements under the appropriate entity jurisdiction.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical
trials to support NDAs for marketing approval are typically conducted in three sequential phases, but the phases may overlap.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Phase I clinical trials, a product candidate is typically introduced either into healthy human subjects or patients with the medical
condition for which the new drug is intended to be used. The main purpose of the trial is to assess a product candidate&#8217;s safety
and the ability of the human body to tolerate the product candidate. Phase I clinical trials generally include less than 50 subjects
or patients.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
Phase 2 trials, a product candidate is studied in an exploratory trial or trials in a limited number of patients with the disease or
medical condition for which it is intended to be used in order to: (i) further identify any possible adverse side effects and safety
risks, (ii) assess the preliminary or potential efficacy of the product candidate for specific target diseases or medical conditions,
and (iii) assess dosage tolerance and determine the optimal dose for Phase III trials.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phase
III trials are generally undertaken to demonstrate clinical efficacy and to further test for safety in an expanded patient population
with the goal of evaluating the overall risk-benefit relationship of the product candidate. Phase III trials are generally designed to
reach a specific goal or endpoint, the achievement of which is intended to demonstrate the candidate product&#8217;s clinical efficacy
and adequate information for labeling of the approved drug.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 81; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FDA has 60 days from its receipt of an
NDA to determine whether the application will be accepted for filing based on the FDA&#8217;s threshold determination that it is sufficiently
complete to permit substantive review. Once the submission is accepted for filing, the FDA begins an in-depth review. The FDA has agreed
to certain performance goals in the review of NDAs. Most applications for standard review drug products are reviewed within ten months;
most applications for priority review drugs are reviewed within six months. Priority review can be applied to drugs that the FDA determines
offer major advances in treatment, or provide a treatment where no adequate therapy exists. The review process for both standard and
priority review may be extended by the FDA for three additional months to consider certain late-submitted information, or information
intended to clarify information already provided in the submission. The FDA may also refer applications for novel drug products, or drug
products which present difficult questions of safety or efficacy, to an advisory committee &#8212; typically a panel that includes clinicians
and other experts &#8212; for review, evaluation, and a recommendation as to whether the application should be approved. The FDA is not
bound by the recommendation of an advisory committee, but it generally follows such recommendations. Before approving an NDA, the FDA
will typically inspect one or more clinical sites to assure compliance with GCP. Additionally, the FDA will inspect the facility or the
facilities at which the drug is manufactured. The FDA will not approve the product unless compliance with cGMPs is satisfactory and the
NDA contains data that provide substantial evidence that the drug is safe and effective in the indication studied.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
the FDA evaluates the NDA and the manufacturing facilities, it issues either an approval letter or a complete response letter. A complete
response letter generally outlines the deficiencies in the submission and may require substantial additional testing or information in
order for the FDA to reconsider the application. If and when those deficiencies have been addressed to the FDA&#8217;s satisfaction in
a resubmission of the NDA, the FDA will issue an approval letter. The FDA has committed to reviewing such resubmissions in two or six
months depending on the type of information included. An approval letter authorizes commercial marketing of the drug with specific prescribing
information for specific indications. As a condition of NDA approval, the FDA may require a risk evaluation and mitigation strategy,
or REMS, to help ensure that the benefits of the drug outweigh the potential risks.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">REMS
can include medication guides, communication plans for healthcare professionals, and elements to assure safe use, or ETASU. ETASU can
include, but are not limited to, special training or certification for prescribing or dispensing, dispensing only under certain circumstances,
special monitoring, and the use of patient registries. The requirement for a REMS can materially affect the potential market and profitability
of the drug. Moreover, product approval may require substantial post-approval testing and surveillance to monitor the drug&#8217;s safety
or efficacy. Once granted, product approvals may be withdrawn if compliance with regulatory standards is not maintained or problems are
identified following initial marketing.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Post-Approval
Regulations</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Even
if a product candidate receives regulatory approval, the approval is typically limited to specific clinical indications. Further, even
after regulatory approval is obtained, subsequent discovery of previously unknown problems with a product may result in restrictions
on its use or even complete withdrawal of the product from the market. Any FDA-approved products manufactured or distributed by us are
subject to continuing regulation by the FDA, including record-keeping requirements and reporting of adverse events or experiences. Further,
drug manufacturers and their subcontractors are required to register their establishments with the FDA and state agencies, and are subject
to periodic inspections by the FDA and state agencies for compliance with cGMPs, which impose rigorous procedural and documentation requirements
upon us and our contract manufacturers. ABVC cannot be certain that ABVC or its present or future contract manufacturers or suppliers
will be able to comply with cGMPs regulations and other FDA regulatory requirements. Failure to comply with these requirements may result
in, among other things, total or partial suspension of production activities, failure of the FDA to grant approval for marketing, and
withdrawal, suspension, or revocation of marketing approvals.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the FDA approves one or more of our product candidates, ABVC must provide certain updated safety and efficacy information. Product changes,
as well as certain changes in the manufacturing process or facilities where the manufacturing occurs or other post-approval changes may
necessitate additional FDA review and approval. The labeling, advertising, promotion, marketing and distribution of a drug must be in
compliance with FDA and Federal Trade Commission, or FTC, requirements which include, among others, standards and regulations for direct-to-consumer
advertising, off-label promotion, industry sponsored scientific and educational activities, and promotional activities involving the
Internet. The FDA and FTC have very broad enforcement authority, and failure to abide by these regulations can result in penalties, including
the issuance of a warning letter directing us to correct deviations from regulatory standards and enforcement actions that can include
seizures, fines, injunctions and criminal prosecution.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Foreign
Regulatory Approval</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outside
of the U.S., ABVC&#8217;s ability to market our product candidates will be contingent also upon its receiving marketing authorizations
from the appropriate foreign regulatory authorities, whether or not FDA approval has been obtained. The foreign regulatory approval process
in most industrialized countries generally encompasses risks similar to those ABVC will encounter in the FDA approval process. The requirements
governing conduct of clinical trials and marketing authorizations, and the time required to obtain requisite approvals, may vary widely
from country to country and differ from those required for FDA approval.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 82; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
will be subject to additional regulations in other countries in which we market, sell and import our products, including Canada. ABVC
or its distributors must receive all necessary approvals or clearance prior to marketing and/or importing our products in those markets.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other
Regulatory Matters</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Manufacturing,
sales, promotion and other activities following product approval are also subject to regulation by numerous regulatory authorities in
addition to the FDA, including, in the U.S., the Centers for Medicare &amp; Medicaid Services, other divisions of the Department of Health
and Human Services, the Drug Enforcement Administration, the Consumer Product Safety Commission, the Federal Trade Commission, the Occupational
Safety &amp;Health Administration, the Environmental Protection Agency and state and local governments. In the U.S., sales, marketing
and scientific/educational programs must also comply with state and federal fraud and abuse laws. Pricing and rebate programs must comply
with the Medicaid rebate requirements of the U.S. Omnibus Budget Reconciliation Act of 1990 and more recent requirements in the Health
Care Reform Law, as amended by the Health Care and Education Affordability Reconciliation Act, or ACA. If products are made available
to authorized users of the Federal Supply Schedule of the General Services Administration, additional laws and requirements apply. The
handling of any controlled substances must comply with the U.S. Controlled Substances Act and Controlled Substances Import and Export
Act. Products must meet applicable child-resistant packaging requirements under the U.S. Poison Prevention Packaging Act. Manufacturing,
sales, promotion and other activities are also potentially subject to federal and state consumer protection and unfair competition laws.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
distribution of pharmaceutical products is subject to additional requirements and regulations, including extensive recordkeeping, licensing,
storage and security requirements intended to prevent the unauthorized sale of pharmaceutical products.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
failure to comply with regulatory requirements subjects firms to possible legal or regulatory action. Depending on the circumstances,
failure to meet applicable regulatory requirements can result in criminal prosecution, fines, imprisonment or other penalties, injunctions,
recall or seizure of products, total or partial suspension of production, denial or withdrawal of product approvals, or refusal to allow
a firm to enter into supply contracts, including government contracts. In addition, even if a firm complies with FDA and other requirements,
new information regarding the safety or effectiveness of a product could lead the FDA to modify or withdraw product approval. Prohibitions
or restrictions on sales or withdrawal of future products marketed by us could materially affect our business in an adverse way.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes
in regulations, statutes or the interpretation of existing regulations could impact our business in the future by requiring, for example:
(i) changes to our manufacturing arrangements; (ii) additions or modifications to product labeling; (iii) the recall or discontinuation
of our products; or (iv) additional record-keeping requirements. If any such changes were to be imposed, they could adversely affect
the operation of our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employees</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of December 31, 2023, we, including the
subsidiaries, have 19 employees, 16 of which are full-time, located in the U.S. and Taiwan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Functional
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    Employees</b></span></td>
    <td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    management</span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    <td><span style="-keep: true">&#160;</span></td></tr>
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    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Administration</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td>
    <td><span style="-keep: true">&#160;</span></td></tr>
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    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounting</span></td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: black 4.5pt double"><span style="-keep: true">&#160;</span></td>
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</div><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
believes that it maintains a good working relationship with its employees. ABVC offers its employees competitive benefits, including
a pleasant and rewarding work environment, career-oriented training, and career growth opportunities. ABVC believes its employees are
devoted to delivering superb services. ABVC did not experience any significant labor disputes.<b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Legal
Proceedings</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time ABVC and its Subsidiaries may become involved in legal proceedings and claims, or be threatened with other legal actions
and claims, arising in the ordinary course of business relating to its intellectual property, product liability, regulatory compliance
and/or marketing and advertising of its products. As of the date of this prospectus, ABVC and its Subsidiaries were not involved or threatened
with any legal actions and regulatory proceedings.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Environment</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
seeks to comply with all applicable statutory and administrative requirements concerning environmental quality. Expenditures for compliance
with federal state and local environmental laws have not had, and are not expected to have, a material effect on ABVC&#8217;s capital
expenditures, results of operations or competitive position.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 83; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Properties
</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Our Subsidiary BioLite has its laboratories
located in Hsinchu Biomedical Science Park, with an address of 20, Sec. 2, Shengyi Rd., 2nd Floor, Zhubei City, Hsinchu County 302, Taiwan
(R.O.C.). On January 1, 2015, BioLite Taiwan entered into a lease agreement with the National Science Park Administrative Office (Hsinchu
City) under which it rents two dormitory buildings in Hsinchu County, Taiwan for a period of five years. The aggregate leasing area amounts
to approximately 678 square meters (equivalent to approximately 7,298 square feet) on the second floor of the building. The leased space
counts for approximately 1.9% of the total space of the building. On January 1, 2020, BioLite Taiwan extended the contract for another
five years. The new expiration date is on December 31, 2024. The rent increases by a small percentage each year during the term of the
lease agreement. BioLite paid $50,572 and $60,104 in rental expense for the laboratory space for the years ended December 31, 2023 and
2022, respectively.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Another subsidiary BioKey is headquartered
in Fremont, California. BioKey&#8217;s office lease will end on February 28, 2026 and the office occupies approximately 28,186 square
feet. BioKey&#8217;s space consists of offices, research and production laboratories, and manufacturing facilities, which are GMP certified.
BioKey has an option to extend the lease for its offices in Fremont for a period of five years commencing February 28, 2026, and BioKey
may exercise this option for 5 more years. The total BioKey&#8217;s rental expenses were $353,466 and $328,051 for the years ended December
31, 2023 and 2022, respectively.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;&#160;</b></span></p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">We are currently
negotiating the compensation terms of Leeds Chow&#8217;s employment agreement; due to disagreements regarding salaries due and payable,
Mr. Chow has informed the Company that he is suspending his work as CFO. The disagreement relates solely to salary owed and payable to
Mr. Chow and is&#160;<span>not the result of any disagreements with the Company on any matter related
to the Company&#8217;s disclosures in its public filings. The Company&#8217;s CEO, Uttam Patil, will assume the duties of interim Chief
Financial Officer until the parties settle the disagreement and Mr. Chow resumes his position as CFO.</span></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth as of the date
of this prospectus, the name, age, and position of each executive officer and director and the term of office of each such person.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 35%; border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b>Name</b></span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 5%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Age</b></span></td>
    <td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 58%; border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b>Title</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Eugene Jiang</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">37</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Chairman of the Board and Chief Business Officer (&#8220;CBO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Dr. Uttam Patil</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">38</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Chief Executive Officer (&#8220;CEO&#8221;), Interim CFO</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">34</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Dr. Tsung-Shann (T.S.) Jiang</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">69</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Chief Strategy Officer (&#8220;CSTRO&#8221;) and Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Dr. Tsang Ming Jiang</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">62</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    <td><span style="font-size: 10pt">Dr. Chang-Jen Jiang</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">67</span></td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="text-align: center"><span style="font-size: 10pt">52</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Yen-Hsin Chou</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">42</span></td>
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    <td><span style="font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">56</span></td>
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    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">75</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Che-Wei Hsu </span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">42</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Independent Director </span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Shuling Jiang</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">67</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Director </span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Yu-Min (Francis) Chung </span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">58</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Independent Director&#160;&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Dr. Chi-Hsin (Richard) King</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">74</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="font-size: 10pt">Chief Scientific Officer (&#8220;CSO&#8221;)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set
forth below is certain biographical information regarding each of our directors and executive officers as of the date of this prospectus.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Eugene Jiang, Chairman,</b> has served
as our CEO and President since the Company&#8217;s inception in July 2015 until he resigned on September 15, 2017. He remains the Chairman
of the Board. He also serves as our CBO since September 2019 and serves as the CBO of BioKey, Inc. since 2019. Mr. Jiang also serves
as Director for BioLite Incorporation since June 2015 and as Director for BioFirst Corp. since 2012. He also serves as CEO for Genepro
Investment Company since March 2010. Mr. Jiang obtained a PMBA degree from National Taiwan University in 2017 and an EMBA degree from
the University of Texas in Arrington in 2010. And in 2009, Mr. Jiang received a bachelor&#8217;s degree in Physical Education from Fu-Jen
Catholic University.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><b>Dr. Uttam Patil, CEO,</b> was appointed
as the Company&#8217;s Chief Executive Officer on June 21, 2023. Dr. Patil has served as the Chief Operating and Scientific Officer of
the Company&#8217;s subsidiary, BioKey, Inc. since May 2023; he also works for Rgene Corporation (a related party), as the R&amp;D Manager
since May 2023, after being promoted from Project Manager, to which he serves from August 2022 to May 2023. Prior to that, Dr. Patil
was a Post-Doctoral Research Fellow at NTNU from March 2020 to July 2022. In 2019, Dr. Patil received the &#8220;Platinum Award&#8221;
for an Oral Presentation on the topic, &#8220;Nucleobase Functionalized Single-Walled Carbon Nanotubes Hybridization with Single-Stranded
DNA&#8221; at a Workshop on Organic Chemistry for Junior Chemists held in South Korea. Dr. Patil received his Ph.D. in Chemistry from
National Tsing Hua University and a Masters in Analytical Chemistry from Pune University, as well as a Bachelors in industrial chemistry
from Pune University.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><b>Leeds Chow</b>, was appointed as the Company&#8217;s
Chief Financial Officer and Principal Accounting Officer on September 4, 2022, but has currently suspended his duties. He has served
as a Financial Controller of the Company from March 2021 to August 2022. Mr. Chow has over 12 years of experience in Audit and Financing
Industry. He has served as the finance manager in a family office, in charge of managing investment portfolios, handling financial and
operating aspects. He has also worked in a local investment company in Hong Kong, serving as a financial advisor during the Hong Kong
Initial Public Offering process, as well as preparing opinion letters as an independent financial advisor for transactions for Hong Kong
listed companies. Mr. Chow graduated in University of California, Santa Barbara, with a Bachelor of Arts degree, majoring in Business
Economics with Accounting Emphasis.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. T.S. Jiang, Chief Strategy Officer
and Director,</b> has served as the Company&#8217;s Chief Strategy Officer since September 2019. Dr. Jiang serves as the CEO of Biokey,
Inc. since December 2021, as a director of BioFirst Corp. since 2013, and has been the CEO and chairman of BioLite, Inc., a subsidiary
of BioLite BVI, Inc., since January 2010. Prior to BioLite, Dr. Jiang served as the president and/or chairman of multiple biotech companies
in Taiwan, including PhytoHealth Corporation from 1998 to 2009 and AmCad BioMed Corporation from 2008 to 2009. In addition, Dr. Jiang
is a director on various biotech associations, such as the Taiwan Bio Industry Organization (Taiwan) from 2006 to 2008 and the Chinese
Herbs and Biotech Development Association in Taiwan from 2003 to 2006. Dr. Jiang was an assistant professor at University of Illinois
from 1981 to 1987 and an associate professor at Rutgers, the State University of New Jersey from 1987 to 1990 and served as a professor
at a few Taiwanese universities during a period from 1990 to 1993, such as National Taiwan University, National Cheng Kung University
and Tunghai University. Dr. Jiang obtained his bachelor degree in Engineering and Chemical Engineering from National Taiwan University
in Taiwan in 1976, masters and Ph.D. from Northwestern University in the U.S. in 1981 and Executive Master of Business Administration
(&#8220;EMBA&#8221;) from National Taiwan University in Taiwan in 2007. As a successful entrepreneur, Dr. Jiang has developed and commercialized
PG2 Lyo Injection, a new drug to treat cancer related fatigue. From 1998 to 2009, Dr. T. S. Jiang served as President of Phyto Health
Corporation where he led a project team to develop PG2 Injectable. This product was extracted, isolated and purified from a type of Traditional
Chinese Medicine. PG2 Injection was intended for cancer patients who had trouble recovering from severe fatigue. Dr. Jiang oversaw and
managed the R&amp;D department, daily corporate operations and business of Phyto Health Corporation when he was the President. PG2 Lyo
Injection received approval on its NDA from Taiwan Food and Drug Administration in 2010 and later was launched into the Taiwan market
in 2012. We believe that Dr. Jiang provides leadership and technological guidance on our strategic development and operations.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Tsang Ming Jiang, Director</b>, has
served as a director of BioFirst Corp. since 2017 and as a technical director at Supermicro Computer, Inc. since August 2022. Dr. Jiang
served as a technical director at the Industrial Technology Research Institute in Taiwan from February 2017 to July 2021. Prior to joining
the Industrial Technology Research Institute as a technical director, Dr. Jiang worked at the Company as chief information officer from
November 2016 to January 2017, Ericsson as engineering manager from 2013 to 2016 and the Industrial Technology Research Institute as
deputy director from October 2011 to February 2013. In addition, Dr. Jiang worked at several other research institutes, including University
of Alaska Fairbanks, National Taiwan University and Chung Cheng University, with his research interest in cloud computing and Internet
security, especially in the areas of virtualization, software-defined data centers, SDN enabled networks and big data analytics. Dr.
Jiang received his Bachelor of Science in electrical engineering in 1983 and Master of Science in electrical engineering in 1984, both
from National Taiwan University, and his Ph.D. in electrical engineering and computer science from University of Illinois at Chicago
in 1988. Dr. Tsang Ming Jiang is a brother of Dr. Tsung-Shann Jiang, who together with his wife collectively owns 80% of Lion Arts Promotion,
Inc. which has approximately 69.3% of ownership interest in the Company through YuanGene Corporation, a wholly-owned subsidiary of Lion
Arts Promotion, Inc.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Chang-Jen Jiang, Director,</b> has
served as a director of BioLite Inc. since 2013 and as a director of BioFirst Corp. since 2015. Dr. Jiang has been a pediatrician at
the department of pediatrics of Eugene Women and Children Clinic since 2016. Previously, Dr. Chang-Jen worked as an attending doctor
at the department of pediatrics of Keelung Hospital, the Ministry of Health and Welfare in Taiwan from 1994 to 2009. Before his position
at Keelung Hospital, he was a chief doctor at the department of pediatrics, hematology and oncology of Mackay Memorial Hospital in Taiwan
for three years until 1994. Dr. Chang-Jen Jiang obtained his doctor of medicine degree (the Taiwanese equivalent degree of MD) from Taipei
Medical University in Taiwan in 1982 and started his career in Mackay Memorial Hospital. We believe that the Company will benefit from
Dr. Jiang&#8217;s knowledge in biology and experiences in medical practice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Norimi Sakamoto, Director</b>, currently
serves a director at Shogun Maitake Canada Co., Ltd. from June 2016. Ms. Sakamoto served as the chief executive officer of MyLife Co.,
Ltd. from June 2013 to March 2020. Ms. Sakamoto started her career in 1997 from Sumitomo Corporation Hokkaido Co., Ltd. in Japan. Ms.
Sakamoto received her Bachelor Degree of Arts in travel and tourism from Davis and Elkins College in 1993 and Master of Science in urban
studies from the University of New Orleans in 1995.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yen-Hsin Chou, Director</b>, has served
as a financial specialist at Mega Bank since 2011. Ms. Chou&#8217;s responsibilities primarily include customer services and financial
consultations. Ms. Chou received a Bachelor Degree in finance and economics from Yuan Ze University School of Economics in 2010.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Hsin-Hui Miao, Director,</b> served as
counter manager at Yueh Shan Chi Cram School from August 2021 to May 2022. From August 1988 to July 2021, Ms. Miao was a kindergarten
teacher and also severed as the leader of general affairs team at the affiliated high school of Tunghai University, Kindergarten Division.
Ms. Miao received her Bachelor Degree of Education from Taichung University of Education in 1998.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yoshinobu Odaira, Director,</b> was elected
as a director on our Board of Directors on February 8, 2019. He is an entrepreneur and has founded a number of Japanese agricultural
companies, including Yukiguni Maitake, our licensing partner. In 1983, Mr. Odaira established Yukiguni Maitake, which became a public
company in Japan in 1994. In 2015, Bain Capital Private Equity purchased Yukiguni Maitake through a tender offer. In addition to his
success with Yukiguni Maitake, Mr. Odaira served as the CEO of Yukiguni Shoji Co., Ltd. since 1988, as the CEO of Odaira Shoji Co., Ltd.
from 1989 and as a director of Shogun Maitake Japan Co., Ltd. since June 1989. In 2015, Mr. Odaira founded two new companies, Shogun
Maitake Canada Co., Ltd. in Canada and Odaira Kinoko Research Co., Ltd. in Japan. Mr. Odaira has served as the CEO and director of Shogun
Maitake Canada Co., Ltd. since June 2016. Mr. Odaira served as a director of BioLite Inc. from February 2019 to April 2019. Yoshinobu
Odaira graduated from the Ikazawa Junior High School in 1963. We believe that we will benefit from Mr. Odaira&#8217;s successful business
experience.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Che Wei Hsu, Director,</b> is currently
employed as a clerk by Chunghwa Post Co., Ltd. since August 2016; previously she was a teacher in a Junior High School. Ms. Hsu received
a Bachelor Degree from Tunghai University School of Chinese Literature in 2004.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Shuling Jiang, Director,</b> has served
as a director for various companies, including BioLite, Inc. and BioFirst Corp, , since 2017 and started to serve as Managing Director
for Biokey, Inc. in 2022. Ms. Jiang received a Bachelor Degree from National Taiwan Normal University School of Music in 1978 and a Master
Degree from Northwestern University School of Music in 1983.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yu-Min (Francis) Chung, Director</b>, was
a Partner at Maxpro Ventures, an investment firm in Taiwan focused on breakthrough biomedical technology companies, from July 2018 to
May 2022. Prior to that, he served as Vice President at TaiAn Technology, which is a biotechnology service company and a management company
for biotechnology venture capital funds in Taiwan, from June 2016 to June 2018. Mr. Chung received his Bachelor&#8217;s Degree of Science
in Chemistry from National Taiwan University in 1987, Master&#8217;s Degree in Business Administration from National Taiwan University
in 2006, and Ph.D. in Pharmacy from University of Iowa in 1995.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Significant Employees</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are employees who are not executive
officers, but who are expected to make significant contributions to our business:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Chi-Hsin Richard King, CSO. </b>Effective
September 15, 2017, the Board appointed Dr. Chi-Hsin Richard King as the CSO of the Company. Dr. Chi-Hsin Richard King, 71, retired since
July 2017. He served as the consultant at TaiGen Biotechnology Co. Ltd (&#8220;TaiGen&#8221;), a Taiwan company in the biotechnology
business, from August 2016 to July 2017, the Senior Vice President at TaiGen from July 2008 to August 2016 and as the Vice President
at Research and Development of TaiGen from June 2005 to July 2008. Dr. King served as the Director at Albany Molecular Research Inc.
(&#8220;AMRI&#8221;), a New York corporation, from January 2003 to June 2005, the Assistant Director at Medicinal Chemistry Department
of AMRI from January 2000 to December 2002 and the Assistant Director at Chemical Development Department of AMRI from August 1997 to
January 2000. Dr. King received the Ph.D. degree of bio-organic chemistry from University of Utah in 1980, and B.S. degree of chemistry
from National Taiwan Normal University in 1972.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Family
Relationships</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are no family relationships among the
executive officers and directors of the Company, except that Dr. Tsang Ming Jiang, Dr. Tsung-Shann Jiang and Dr. Chang-Jen Jiang are
brothers, Mr. Eugene Jiang is Dr. Tsung-Shann Jiang&#8217;s son, and the marital relationship between Yoshinobu Odaira and Norimi Sakamoto
and between Shuling Jiang and Dr. Jiang.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Legal
Proceedings</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Involvement
in Certain Legal Proceedings</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the past ten years, none of our current directors, executive officers, promoters, control persons, or nominees has been:&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of any bankruptcy
    petition filed by or against any business of which such person was a general partner or executive officer either at the time of the
    bankruptcy or within two years prior to that time;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">convicted in a criminal
    proceeding or is subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">subject to any order, judgment,
    or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction or any Federal or State authority,
    permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities
    or banking activities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">found by a court of competent
    jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state
    securities or commodities law.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of, or a party
    to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or
    vacated, relating to an alleged violation of (a) any Federal or State securities or commodities law or regulation; (b) any law or
    regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction,
    order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition
    order; or (c) any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of, or a party
    to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section
    3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange
    Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its
    members or persons associated with a member.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 86; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
disclosed otherwise, we&#160;are currently not a party to any material legal or administrative proceedings and are not aware of any pending
legal or administrative proceedings against us. We may from time to time become a party to various legal or administrative proceedings
arising in the ordinary course of our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Director
Independence</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The NASDAQ Rules require that a majority of
the Board be independent. The Board consists of 11 directors, of which nine are non-management directors. Each year the Board reviews
the materiality of any relationship that each of our directors has with the Company, either directly or indirectly. No member of the
Board has any relationship or arrangement that would require disclosure under Item 404 of Regulation S-K. For additional information
see &#8220;Certain Relationships and Related-Party Transactions&#8221; in this report. Based on this review, the Board has determined
that the following current directors are &#8220;independent directors&#8221; as defined by the NASDAQ Rules: Messrs. Odaira and Chung
and Mses. Sakamoto, Chou and Miao.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
director who is a member of the Audit and Finance Committee, Compensation Committee and Nominating and Corporate Governance Committee
is an independent director.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Board
Committees</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Audit
                                            Committee</i>. The Audit Committee of the Board of Directors currently consists of Ms. Chou,
                                            Yen-Hsin (Chair), Ms. Miao, Hsin-Hui, and Ms. Hsu, Che-Wei. The functions of the Audit Committee
                                            include the retention of our independent registered public accounting firm, reviewing and
                                            approving the planned scope, proposed fee arrangements and results of the Company&#8217;s
                                            annual audit, reviewing the adequacy of the Company&#8217;s accounting and financial controls
                                            and reviewing the independence of the Company&#8217;s independent registered public accounting
                                            firm. The Board has determined that Ms. Chou, Ms. Miao and Ms. Hsu are each an &#8220;independent
                                            director&#8221; under the listing standards of The NASDAQ Stock Market. The Board of Directors
                                            has also determined Ms. Chou is an &#8220;audit committee financial expert&#8221; within
                                            the applicable definition of the SEC. The Audit Committee is governed by a written charter
                                            approved by the Board of Directors, a copy of which is available on our website at www.abvcpharma.com.
                                            Information contained on our website are not incorporated by reference into and do not form
                                            any part of this reports. We have included the website address as a factual reference and
                                            do not intend it to be an active link to the website.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Compensation Committee</i>. The Compensation
Committee of the Board of Directors currently consists of Ms. Norimi Sakamoto (Chair), Ms. Miao, Hsin-Hui, and Ms. Hsu, Che-Wei. The
functions of the Compensation Committee include the approval of the compensation offered to our executive officers and recommending to
the full Board of Directors the compensation to be offered to our directors, including our Chairman. The Board has determined that Ms.
Sakamoto, Ms. Miao and Ms. Hsu are each an &#8220;independent director&#8221; under the listing standards of The NASDAQ Stock Market
LLC. In addition, the members of the Compensation Committee qualify as &#8220;non-employee directors&#8221; for purposes of Rule 16b-3
under the Exchange Act and as &#8220;outside directors&#8221; for purposes of Section 162(m) of the Internal Revenue Code of 1986, as
amended. The Compensation Committee is governed by a written charter approved by the Board of Directors, a copy of which is available
on our website at www.abvcpharma.com. Information contained on our website are not incorporated by reference into and do not form any
part of this report. We have included the website address as a factual reference and do not intend it to be an active link to the website.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Corporate Governance and Nominating Committee</i>.
The Corporate Governance and Nominating Committee of the Board of Directors consists of Mr. Yoshinobu Odaira (Chair), Ms. Miao, Hsin-Hui,
and Ms. Hsu, Che-Wei, each of whom is an independent director under Nasdaq&#8217;s listing standards. The corporate governance and nominating
committee is responsible for overseeing the selection of persons to be nominated to serve on our board of directors. The corporate governance
and nominating committee considers persons identified by its members, management, shareholders, investment bankers and others.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Guidelines
for Selecting Director Nominees</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
guidelines for selecting nominees, which are specified in the Corporate Governance and Nominating Committee Charter, generally provide
that persons to be nominated:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should have demonstrated
    notable or significant achievements in business, education or public service;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should possess the requisite
    intelligence, education and experience to make a significant contribution to the board of directors and bring a range of skills,
    diverse perspectives and backgrounds to its deliberations; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should have the highest
    ethical standards, a strong sense of professionalism and intense dedication to serving the interests of the shareholders.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
corporate governance and nominating committee will consider a number of qualifications relating to management and leadership experience,
background and integrity and professionalism in evaluating a person&#8217;s candidacy for membership on the board of directors. The nominating
committee may require certain skills or attributes, such as financial or accounting experience, to meet specific board needs that arise
from time to time and will also consider the overall experience and makeup of its members to obtain a broad and diverse mix of board
members. The board of directors will also consider director candidates recommended for nomination by our shareholders during such times
as they are seeking proposed nominees to stand for election at the next annual meeting of shareholders (or, if applicable, a special
meeting of shareholders). Our shareholders that wish to nominate a director for election to the Board should follow the procedures set
forth in our bylaws. The nominating committee does not distinguish among nominees recommended by shareholders and other persons.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 87; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Board
Leadership Structure and Role in Risk Oversight</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have two separate individuals serving as our CEO and Chairman. Our Board of Directors, or the Board, is primarily responsible for overseeing
our risk management processes on behalf of our company. The Board receives and reviews periodic reports from management, auditors, legal
counsel, and others, as considered appropriate regarding our company&#8217;s assessment of risks. In addition, the Board focuses on the
most significant risks facing our company and our company&#8217;s general risk management strategy, and also ensures that risks undertaken
by our company are consistent with the board&#8217;s appetite for risk. While the Board oversees our company&#8217;s risk management,
management is responsible for day-to-day risk management processes. We believe this division of responsibilities is the most effective
approach for addressing the risks facing our company and that our board leadership structure supports this approach.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Code
of Ethics</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
adopted a code of ethics, a copy of which is attached herein as Exhibit 14.1. The Code of Ethics applies to all of our employees, officers
and directors. This Code constitutes a &#8220;code of ethics&#8221; as defined by the rules of the SEC. Copies of the code may be obtained
free of charge from our website, www.abvcpharma.com. Any amendments to, or waivers from, a provision of our code of ethics that applies
to any of our executive officers will be posted on our website in accordance with the rules of the SEC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Indemnification</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither our Articles of Incorporation nor
Bylaws prevent us from indemnifying our officers, directors and agents to the extent permitted under the Nevada Revised Statute (&#8220;NRS&#8221;).
NRS Section 78.7502 provides that a corporation shall indemnify any director, officer, employee or agent of a corporation against expenses,
including attorneys&#8217; fees, actually and reasonably incurred by him in connection with any the defense to the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
referred to Section 78.7502(1) or 78.7502(2), or in defense of any claim, issue or matter therein.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling
the Company pursuant to Wyoming law, we are informed that in the opinion of the Securities and Exchange Commission, such indemnification
is against public policy as expressed in the Securities Act and is therefore unenforceable.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 6pt">&#160;</span></p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXECUTIVE
COMPENSATION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif; font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following tables set forth, for each of the last two completed fiscal years of us, the total compensation awarded to, earned by or paid
to any person who was a principal executive officer during the preceding fiscal year and every other highest compensated executive officers
earning more than $100,000 during the last fiscal year (together, the &#8220;Named Executive Officers&#8221;). The tables set forth below
reflect the compensation of the Named Executive Officers.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Summary Compensation Table</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name&#160;and&#160;Principal&#160;Position</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Salary<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Bonus<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock
    Awards<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    Awards<br/>
    ($)(7)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-Equity
    Incentive Plan Compensation<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Change
    in Pension<br/>
    Value&#160;and<br/>
    Nonqualified Deferred Compensation Earnings<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>All
    Other Compensation<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    <td><span style="-keep: true">&#160;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Doong was appointed as the CEO on September 15, 2017. Dr. Doong later resigned from his position
                                            as the Company&#8217;s CEO on June 21, 2023. The Company&#8217;s board of directors appointed
                                            Dr. Uttam Patil to replace Dr. Doong as the Company&#8217;s CEO.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
                                            Chow was appointed as the CFO on September 4, 2022.</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

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<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Jiang was appointed as the CSTRO on September 1, 2019.&#160;&#160;D<span>r.
                                            Jiang was also appointed as the Company&#8217;s CSO on June 15, 2023, to replace Dr. King,
                                            who resigned from his position as CSO.</span></span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            King was appointed as the CSO on September 15, 2017.&#160;&#160;D<span>r.
                                            King later resigned from his position as the Company&#8217;s CSO on June 15, 2023. The Company&#8217;s
                                            board of directors appointed Dr. Jiang to replace Dr. King as the Company&#8217;s CSO.</span></span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">&#160;</span></p><div>

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<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
                                            Jiang was appointed as CBO on September 1, 2019.</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

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<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
                                            An resigned from his positions as the Company&#8217;s CFO on September 4, 2022.</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">The
                                            weighted average grant date fair value of options granted during 2023 was $2.79, using the
                                            Black-Scholes option-pricing model. Accordingly, the Company recognized stock-based compensation
                                            expense of $1,635,709 for the year ended December 31, 2023.&#160;There were no options granted
                                            during 2023</span></td>
</tr></table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Narrative
Disclosure to Summary Compensation Table</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than set out below, there are no arrangements or plans in which we provide pension, retirement or similar benefits for directors or executive
officers. Our directors and executive officers may receive share options at the discretion of our board of directors in the future. We
do not have any material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors
or executive officers, except that share options may be granted at the discretion of our board of directors.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock
Option Plan</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board approved and adopted the Amended and Restated 2016 Equity Incentive Plan on September 12, 2020 (the &#8220;Plan&#8221;), a copy
of which is attached hereto as exhibit 10.17.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grants
of Plan-Based Awards</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">On April 16, 2022,
the Company entered into stock option agreements with 5 directors, pursuant to which the Company granted options to purchase an aggregate
of 761,920 shares of common stock under the Plan, as amended, at an exercise price of $3 per share. The options were vested at the grant
date and become exercisable for 10 years from the grant date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">As of the date of
this report, we have granted options under the Plan that can be exercised for an aggregate of 2,587,104 shares of Common Stock.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 89; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Outstanding Equity Awards at Fiscal Year
End</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following table summarizes outstanding
unexercised options, unvested stocks and equity incentive plan awards held by each of our named executive officers, as of December 31,
2023:</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OUTSTANDING
EQUITY AWARDS AT FISCAL&#160;YEAR-END</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="19" style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OPTION
    AWARDS</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="14" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>STOCK
    AWARDS</b></span></td>
    <td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
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    Securities<br/>
    Underlying<br/>
    Unexercised<br/>
    Options (#)<br/>
    Exercisable</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
    of<br/>
    Securities<br/>
    Underlying<br/>
    Unexercised<br/>
    Options (#)<br/>
    Unexercisable</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Equity
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    Plan Awards:<br/>
    Number of<br/>
    Securities<br/>
    Underlying<br/>
    Unexercised<br/>
    Unearned Options<br/>
    (#)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
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    Exercise<br/>
    Prices<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Option<br/>
    Expiration<br/>
    Date</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
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    Shares or<br/>
    Units of<br/>
    Stock That<br/>
    Have Not<br/>
    Vested<br/>
    (#)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Market<br/>
    Value of<br/>
    Shares or<br/>
    Units of<br/>
    Stock That<br/>
    Have Not<br/>
    Vested<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Equity<br/>
    Incentive Plan<br/>
    Awards:<br/>
    Number of<br/>
    Unearned<br/>
    Shares, Units<br/>
    or Other<br/>
    Rights That<br/>
    Have Not<br/>
    Been Issued<br/>
    (#)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Equity
    Incentive<br/>
    Plan Awards:<br/>
    Market or Payout<br/>
    Value of Unearned<br/>
    Shares, Units or<br/>
    Other Rights That<br/>
    Have Not Been<br/>
    Issued<br/>
    ($)</b></span></td>
    <td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="white-space: nowrap; width: 22.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Howard
    Doong</span></td>
    <td style="white-space: nowrap; width: 0.1%"><span style="-keep: true">&#160;</span></td>
    <td style="white-space: nowrap; width: 0.1%"><span style="-keep: true">&#160;</span></td>
    <td style="white-space: nowrap; width: 8%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">85,715</span></td>
    <td style="white-space: nowrap; width: 0.1%"><span style="-keep: true">&#160;</span></td>
    <td style="white-space: nowrap; width: 0.1%"><span style="-keep: true">&#160;</span></td>
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    <td style="white-space: nowrap"><span style="-keep: true">&#160;</span></td>
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    <td style="white-space: nowrap"><span style="-keep: true">&#160;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Compensation
of Directors</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">We did not pay stock options to directors in fiscal year 2023.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Pension,
Retirement or Similar Benefit Plans</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no arrangements or plans in which we provide pension, retirement or similar benefits for directors or executive officers. We have
no material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive
officers, except that stock options may be granted at the discretion of the board of directors or a committee thereof.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 90; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employment
Contracts</b>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
Uttam Patil has entered into an employment agreement (&#8220;Patil Employment Agreement&#8221;) with the Company on June 23, 2023, pursuant
to which he shall receive the initial base salary by stock options in accordance with Company&#8217;s standard payroll practice. As of
the date of this prospectus, Dr. Patil has yet to receive any stock options.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 4, 2022, the Board appointed
Mr. Leeds Chow as the Company&#8217;s Chief Financial Officer (&#8220;CFO&#8221;) and Principal Accounting Officer effective from September
4, 2022 for a term of 3 years.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Dr.
                                            Chi-Hsin Richard King has entered into an employment agreements (&#8220;King Employment Agreement&#8221;)
                                            with the Company, pursuant to which he shall receive an annual base salary of $50,000. As
                                            of December 31, 2017, we paid Mr. King 10,416 shares of the Company&#8217;s common stock
                                            at a per share price of $1.60 as opposed to cash compensation. Under King Employment Agreement,
                                            Dr. King is employed as the CSO of the Company. We may terminate the employment for cause,
                                            at any time, without notice or remuneration, for certain acts of the executive officer, such
                                            as conviction or plea of guilty to a felony or grossly negligent or dishonest acts to our
                                            detriment, or misconduct or a failure to perform agreed duties. In such case, the executive
                                            officer will not be entitled to receive payment of any severance benefits or other amounts
                                            by reason of the termination, and the executive officer&#8217;s right to all other benefits
                                            will terminate, except as required by any applicable law. We may also terminate an executive
                                            officer&#8217;s employment without cause upon one-month advance written notice. In such case
                                            of termination by us, we are required to provide compensation to the executive officer, including
                                            severance pay equal to 12 months of base salary. The executive officer may terminate the
                                            employment at any time with a one-month advance written notice if there is any significant
                                            change in the executive officer&#8217;s duties and responsibilities or a material reduction
                                            in the executive officer&#8217;s annual salary. In such case, the executive officer will
                                            be entitled to receive compensation equivalent to 12 months of the executive officer&#8217;s
                                            base salary. On August 21, 2019, all of the Board members present at the Meeting, unanimously
                                            reelected Dr. Richard King as the Chief Scientific Officer (&#8220;CSO&#8221;), which became
                                            effective on September 1, 2019 for a term of three years. On June 13, 2023, Dr. Richard King
                                            resigned from his position as the CSO. The Company&#8217;s board of directors appointed Dr.
                                            Jiang to replace Dr. Richard King as the CSO.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; </span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 21, 2019, all of the Board members present at the Meeting, except Eugene Jiang, appointed Mr. Eugene Jiang, the current Chairman
of the Board, as the Chief Business Officer, effective since September 1, 2019 for a term of three years. Mr. Eugene Jiang excused himself
from the discussion regarding his appointment as the Chief Business Officer of the Company during the Board meeting. The contract was
renewed for another three years.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 21, 2019, all of the Board members present at the Meeting, except Dr. Tsung-Shann Jiang, reelected Dr. Tsung-Shann Jiang as the
Chief Strategy Officer, effective since September 1, 2019 for a term of three years. Dr. Tsung-Shann Jiang excused himself from the discussion
regarding his appointment as the Chief Strategy Officer of the Company during the Board meeting. The contract was renewed for another
three years.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 91; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth certain information regarding beneficial ownership of our common stock as of&#160;the date hereof (i) each
person (or group of affiliated persons) who is known by us to own more than five percent (5%) of the outstanding shares of our Common
Stock, (ii) each director, executive officer and director nominee, and (iii) all of our directors, executive officers and director nominees
as a group.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beneficial
ownership is determined in accordance with SEC rules and generally includes voting or investment power with respect to securities. For
purposes of this table, a person or group of persons is deemed to have&#160;&#8220;beneficial ownership&#8221;&#160;of any shares of
common stock that such person has the right to acquire within 60 days of the date of the respective table. For purposes of computing
the percentage of outstanding shares of our common stock held by each person or group of persons named above, any shares that such person
or persons has the right to acquire within 60 days of the date of the respective table is deemed to be outstanding for such person, but
is not deemed to be outstanding for the purpose of computing the percentage ownership of any other person. The inclusion herein of any
shares listed as beneficially owned does not constitute an admission of beneficial ownership.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
otherwise noted, the business address of each beneficial owner listed is&#160;44370 Old Warm Springs Blvd., Fremont, CA 94538. Except
as otherwise indicated, the persons listed below have sole voting and investment power with respect to all shares of our common stock
owned by them, except to the extent that power may be shared with a spouse.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of July 18, 2024, we had 12,051,823 shares of common stock issued and outstanding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid"><span style="-keep: true">Name of Beneficial Owner</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Amount and<br/> Nature of<br/> Beneficial<br/>
    Ownership</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-keep: true">Dr. Uttam Patil</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">72,428</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Eugene Jiang (1)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">147,373</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">1.4</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Leeds Chow</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">52,007</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Yen-Hsin Chou</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">41,956</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Hsin-Hui Miao</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">48,072</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Dr. Tsang-Ming Jiang</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">41,994</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Norimi Sakamoto</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">41,854</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Dr. Tsung-Shann Jiang (2)(4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">590,843</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">5.6</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Dr. Chang-Jen Jiang (3)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">42,082</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Yoshinobu Odaira</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">57,758</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Che -Wei Hsu</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">41,723</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Shuling Jiang</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">1,628,464</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">15.4</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Yu-Min Chung</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">41,943</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">All officers and directors as a group (Fourteen (14) persons)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-keep: true">2,848,497</span></td><td style="font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-keep: true">27.0</span></td><td style="font-weight: bold; text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">YuanGene Corporation (4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">829,699</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">7.9</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">less
                                            than 1%.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
                                            Jiang held 147,373 shares through direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Tsung-Shann Jiang held 167,599 shares of common stock through his ownership in YuanGene Corporation,
                                            722 shares through Rgene Corporation, 608 shares through BioFirst, 45 shares through BioLite,
                                            3,227 shares through Lion Arts, and the rest of 418,642 shares through direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Chang-Jen Jiang held 234 shares of common stock in the Company through his ownership in BioFirst,
                                            1 share through Rgene, and the rest of 41,847 shares through direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
                                            Shuling Jiang held 662,100 shares of common stock through her ownership in YuanGene Corporation,
                                            964 shares through Rgene Corporation, 8,833 shares through BioFirst, 182 shares through BioLite,
                                            48,761 shares through Liongene, 21,313 shares through Keypoint, 1,012 shares through Genepro,
                                            12,747 shares through Lion Arts, and the rest of 872,552 shares through direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene
                                            Corporation is a company wholly-owned by Lion Arts, which is owned by Shu-Ling Chiang (80%)
                                            and Dr. Tsung-Shann Jiang (20%); however, YuanGene appointed Eugene Jiang to have sole voting
                                            control over the shares held by YuanGene, the principal office address of which is 2<sup>nd
                                            </sup>floor, Building B, SNPF Plaza, Savalalo, Apia, Samoa.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>


</div><div><a id="a_013"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RELATED PARTY TRANSACTIONS OF DIRECTORS AND
EXECUTIVE OFFICERS&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Except as disclosed herein, no director, executive
officer, shareholder holding at least 5% of shares of our common stock, or any family member thereof, had any material interest, direct
or indirect, in any transaction, or proposed transaction since January 1, 2022, in which the amount involved in the transaction exceeds
the lesser of $120,000 or one percent of the average of our total assets at the year-end for the last two completed fiscal years.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 10, 2020, the Company and Rgene signed
an amendment to the Co-Dev Agreement dated May 26, 2017, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast
Cancer Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Clinical Development Service Agreement
with Rgene Corporation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company expanded its
co-development partnership with Rgene. BioKey, Inc. entered into a Clinical Development Service Agreement with Rgene (&#8220;Service
Agreement&#8221;) to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for
the treatment of pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical
studies under U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;). The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Under the terms of the Service Agreement, BioKey is eligible to receive payments totaling up to $3.0 million over a 3-year
period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, we executed an amendment
to our collaboration agreement with BioFirst dated July 24, 2017, to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal
Storage Solution to our agreement. ABV-2002 is intended to be utilized during a corneal transplant procedure to replace a damaged or
diseased cornea while ABV-2001 has broader utilization during a variety of ocular procedures.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially ABVC will focus on ABV-2002, a solution
utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial keratoplasty
(back layer cornea transplant). Designated ABV-2002 under ABVC&#8217;s product identification system, the solution is comprised of a
specific poly amino acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The
specific polymer in ABV 2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal
stroma during the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents donor
cornea swelling. ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial
properties and neuroprotection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. ABV-2002 is categorized as a Class I Medical Device that has the lowest risk to patients; however, further
clinical development was put on hold due to the lack of funding.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On
                                            May 11, 2018, the Company and BioFirst (Australia) entered into a loan agreement for a total
                                            amount of $40,000 to meet its working capital needs. The advances bear 0% interest rate and
                                            are due on demand prior to September 30, 2020. Afterwards, all outstanding load will bear
                                            interest rate at 12% per annum. On July 1, 2020, the Company entered into a loan agreement
                                            with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation
                                            based on co-development contract executed on July 24, 2017. The loan was originally set to
                                            mature on September 30, 2021 with an interest rate of 6.5% per annum, however, on September
                                            7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873
                                            to meet its new project needs. On December 1, 2021, the Company entered into a loan agreement
                                            with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan
                                            has an interest rate of 6.5% per annum and matured on November 30, 2022. As of December 31,
                                            2022 and 2021, the aggregate amount of outstanding loans and accrued interest was $1,028,556
                                            and $491,816, respectively.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Joint Venture Agreement</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2021 (the &#8220;<b>Completion
Date</b>&#8221;), the Company, Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company,
the &#8220;<b>Shareholders</b>&#8221;), and BioLite Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP&#8221;</b>) entered into
a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;). Biolite JP is a private limited company (a Japanese <i>Kabushiki Kaisha</i>)
incorporated on December 18, 2018 and at the date of the Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares
issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;). Immediately prior to the execution of the Agreement, Lucidaim owned
1,501 Ordinary Shares and the Company owned 1,548 Ordinary Shares. The Shareholders entered into the joint venture to formally reduce
to writing their desire to invest in and operate Biolite JP as a joint venture. The business of the joint venture shall be the research
and development of drugs, medical device and digital media, investment, fund running and consulting, distribution and marketing of supplements
carried on by Biolite JP and its subsidiaries in Japan, or any other territory or businesses as may from time to time be agreed by an
amendment to the Agreement. The closing of the transaction is conditioned upon the approval and receipt of all necessary government approvals,
which have been received.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement and the related share
transfer agreement, the Company shall transfer&#160;54&#160;of its Ordinary Shares to Lucidaim for no consideration, such that following
the transfer, Lucidaim shall own&#160;1,555&#160;Ordinary Shares (51%) and the Company shall own&#160;1,494&#160;Ordinary Shares (49%).
Also pursuant to the Agreement, there shall be 3 directors of Biolite JP, consisting of 1 director appointed by the Company and 2 appointed
by Lucidiam. The Company shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall
appoint Michihito Onishi; the current director of Biolite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder),
is considered the second Lucidaim director. The Agreement further provides that the Company and Biolite JP shall assign the research collaboration
and license agreement between them to Biolite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The aforementioned
transactions occurred on the Completion Date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As per the Agreement, the Shareholders shall
supervise and manage the business and operations of Biolite JP. The directors shall not be entitled to any renumeration for their services
as a director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all
of its Ordinary Shares, the director such Shareholder appointed must tender his/her resignation. The Agreement also sets forth certain
corporate actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are
unable to make a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days
after which they must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute
is not resolved within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares
for cash at a specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in Biolite
JP if Biolite JP issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under
certain conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement also requires Biolite JP to obtain
a bank facility in the amount of JPY&#160;30,460,000&#160;(approximately USD272,000), for its initial working capital purposes. Pursuant
to the Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee. Accordingly, the Company may
be liable for the bank facility in an amount up to JPY&#160;14,925,400&#160;(approximately USD134,000), which represents&#160;49% of the
maximum bank facility. The Agreement further provides that Biolite JP shall issue annual dividends at the rate of at least&#160;1.5% of
Biolite JP&#8217;s profits, if it has sufficient cash to do so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company and Biolite
JP agree to use their best efforts to execute the License Agreement by the end of December 2021, but since it was not yet executed, the
parties continue such efforts. The Company agreed that any negotiation on behalf of Biolite JP regarding the terms of the License Agreement
shall be handled by the directors appointed by Lucidaim. If the Company and such Lucidaim directors do not reach agreement on the terms,
Biolite JP may at its sole discretion determine not to execute the License Agreement without any liability to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains non-solicitation and non-compete
clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive covenants limited
to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that arise from Biolite
JP&#8217;s activities, shall belong to Biolite JP.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY&#160;500,000&#160;(approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY&#160;2,000,000&#160;(approximately USD18,000) and then only to
the extent such liability exceed such limit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid $150,000&#160;towards the setup
of the joint venture; BioLite Japan&#8217;s other shareholder also paid $150,000&#160;after the Letter of Intent was signed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement shall continue for 10 years, unless
earlier terminated. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another Shareholder,
as set forth in the Agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Agreement with BioLite, Inc.</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We entered into a Collaborative Agreement with
BioLite, Inc., a company incorporated under the laws of Taiwan, and a subsidiary of the Company, (&#8220;BioLite&#8221;) on December 29,
2015, and then entered into two addendums to such agreement (as amended and revised, (the &#8220;Agreement&#8221;). The majority shareholder
of BioLite is one of the Company&#8217;s subsidiaries, the Company&#8217;s Chairman is a director of BioLite and Dr. Jiang, the Company&#8217;s
Chief Strategy Officer and a director, is the Chairman of BioLite.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company acquired
the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with the terms
of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company or equity
securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set forth in
the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products when ABV-1501
is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it may not receive
the rest of the payments from the Company. According to the Agreement, after Phase II clinical trials are completed, 15% of the Milestone
Payment becomes due and shall be paid in two stages: (i) 5% no later than December 31, 2021 (the &#8220;December 2021 Payment&#8221;)
and (ii) 10% no later than December 31, 2022. On February 12, 2022, the Company&#8217;s Board of Directors determined that the December
2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain outstanding debt, in the amount of $5,000,000,
that BioLite owes the Company as of December 31, 2021. On February 22, 2022, the parties entered into an amendment to the Agreement allowing
the Company to make all payments due under the Agreement via the forgiveness of debt, in equal value, owed by BioLite to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction and was
conducted at arm&#8217;s length. In addition to the Company&#8217;s board of directors approving the modification of terms of the Agreement,
the Company&#8217;s audit committee approved them too. The Board believes it is in the Company&#8217;s best interest to cancel outstanding
debt and apply it to the December 2021 Payment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following such approval, the Company and BioLite
entered into an amendment to the Agreement reflecting the modified payment method.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration:underline">Real Estate Purchase</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On February 6, 2024, the Company entered into
a definitive agreement with Shuling Jiang (&#8220;<b>Shuling</b>&#8221;), pursuant to which Shuling shall transfer the ownership of certain
land she owns located at Taoyuan City, Taiwan (the &#8220;<b>Land</b>&#8221;) to the Company (the &#8220;<b>Agreement</b>&#8221;). Shuling
is a director of the Company, is married to TS Jiang, the Company&#8217;s Chief Strategic Officer and owns approximately 15.4% of the
Company&#8217;s issued and outstanding shares of common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">In consideration for the Land, the Company shall
pay Shuling (i) 703,495 restricted shares of the Company&#8217;s common stock (the &#8220;<b>Shares</b>&#8221;) at a price of $3.50 per
share and (ii) five-year warrants to purchase up to 1,000,000 shares of the Company&#8217;s common stock, with an exercise price of $2.00
per share. Under the Agreement, Shuling will also transfer outstanding liability owed on the Land (approximately $500,000) to the Company.
Thus, the parties value the exchange at approximately $2,962,232.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Other related party transactions</span></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Due from related parties:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">On June 16, 2022, the Company entered into
    a one-year convertible loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum
    for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may
    convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per
    share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject
    to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross-default provision pursuant
    to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business
    days of written notice regarding the breach is provided.</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">As of December 31, 2023, the outstanding loan
    balance was $700,000; and accrued interest was $45,573.</span></p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
    2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost
    for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. As of December 31, 2023 and
    2022, the outstanding loan balance and allocated research fee was $0 and $660,484, respectively; and accrued interest was $0 and
    $92,171, respectively. The outstanding amount was settled in 2023.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-keep: true">Due to related parties:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
    2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent
    to 12% per annum). As of December 31, 2022, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination
    of $147,875 from loan, and $40,878 from expense-sharing. The outstanding amount was being settled in 2023.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
    2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2023 and 2022, the outstanding balance
    due to the Jiangs amounted to $20,750 and $19,789, respectively. These loans bear interest rate of 0% to 1% per month, and are due
    on demand.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -24.1pt"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
    2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest
    rate from 12% to 13.6224% per annum. As of December 31, 2023 and 2022, the outstanding principal and accrued interest was $152,382
    and $151,450, respectively. Interest expenses in connection with these loans were $20,094 and $21,378 for the years ended December
    31, 2023 and 2022, respectively.</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Promoters and Certain Control Persons</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None of our management or other control persons
were &#8220;promoters&#8221; (within the meaning of Rule 405 under the Securities Act), and none of such persons took the initiative
in the formation of our business or received any of our debt or equity securities or any of the proceeds from the sale of such securities
in exchange for the contribution of property or services, during the last five years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 96; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DESCRIPTION OF SECURITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>General</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;The Company&#8217;s authorized capital stock
consists of:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000,000 shares of Common Stock, $0.001 par value per share; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000,000 shares of preferred stock, $0.001 par value per share.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Common Stock may be issued for such consideration
as may be fixed from time to time by our board of directors. Our board of directors may issue such shares of our Common Stock in one or
more series, with such voting powers, shall be stated in the resolution or resolutions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">C<b>ommon Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of the date hereof, there are 656 shares
of our Common Stock issued and outstanding. Holders of Common Stock are entitled to cast one vote for each share on all matters submitted
to a vote of shareholders, including the election of directors. The holders of Common Stock are entitled to receive ratably such dividends,
if any, as may be declared by the Board out of funds legally available therefore. Such holders do not have any preemptive or other rights
to subscribe for additional shares. All holders of Common Stock are entitled to share ratably in any assets for distribution to shareholders
upon the liquidation, dissolution or winding up of the Company, subject to prior distribution rights of preferred stock then outstanding.
There are no conversions, redemptions or sinking fund provisions applicable to the Common Stock. All outstanding shares of Common Stock
are fully paid and non-assessable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Preferred Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, there is no preferred stock
outstanding. Pursuant to the articles of incorporation of the Company, the Board of Directors is expressly granted the authority to&#160;issue
preferred stock up to 20,000,000 shares and prescribe its designations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following description of preferred stock and
the description of the terms of any particular series of preferred stock of the Company are not complete. The Company&#8217;s Board of
Directors has the authority, without further action by the stockholders, to issue shares of preferred stock in one or more series and
to fix the rights, preferences, privileges and restrictions granted to or imposed upon the preferred stock. Any or all of these rights
may be greater than the rights of the Company&#8217;s Common Stock. These descriptions are qualified in their entirety by reference to
the Company&#8217;s Articles of Incorporation, as amended, and the certificate of designation relating to each such series.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Conversion Rights</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each share of Series A Convertible Preferred Stock
is initially convertible at any time at the option of the holders into one share of Common Stock and automatically converts into one share
of Common Stock (the &#8220;Conversion Ratio&#8221;) on its four-year anniversary of issuance and without the payment of additional consideration
by the holder thereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No fractional shares shall be issued upon conversion
of Series A Convertible Preferred Stock into Common Stock and no payment. In lieu of delivering fractional shares, we will pay to the
holder, to the extent permitted by law, an amount in cash equal to the current fair market value of such fractional share as determined
in good faith by our Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>No Maturity, Sinking Fund or Mandatory Redemption</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Series A Convertible Preferred Stock has no
maturity date and we are not required to redeem the Series A Convertible Preferred Stock at any time. However, we may choose to convert
all the outstanding shares of the Series A Convertible Preferred Stock into our Common Stock at the same Conversion Ratio at any time,
provided that we have prepaid and distributed all the dividend accrued and to be accrued at the end of the four-year period since issuance
thereof. Accordingly, the Series A Convertible Preferred Stock will remain outstanding until automatically converted to Common Stock on
the four-year anniversary of issuance, unless the holders of the Series A Convertible Preferred Stock or we choose to convert the Series
A Convertible Preferred Stock into the Common Stock. The Series A Convertible Preferred Stock is also not subject to any sinking fund.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 97; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Voting Rights</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of shares of the Series A Convertible
Preferred Stock shall have the same voting rights as of the holders of our Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Warrants and Options</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">As of the date hereof, we have 1,307,102 and 7,038,442 options and warrants,
respectively of the Company outstanding. We are not registering shares of common stock underlying any warrants in this S1.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Transfer Agent</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The transfer agent and registrar for our
Common Stock&#160;is:&#160;VStock Transfer, LLC; Address: 18 Lafayett Place, Woodmere, New York 11598;&#160;Phone:&#160;(212)
828-8436;&#160;website: www.VStockTransfer.com</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Anti-Takeover Provisions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Nevada Revised Statutes</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Acquisition of Controlling Interest Statutes</span>.
Nevada&#8217;s &#8220;acquisition of controlling interest&#8221; statutes contain provisions governing the acquisition of a controlling
interest in certain Nevada corporations. These &#8220;control share&#8221; laws provide generally that any person that acquires a &#8220;controlling
interest&#8221; in certain Nevada corporations may be denied certain voting rights, unless a majority of the disinterested stockholders
of the corporation elects to restore such voting rights. These statutes provide that a person acquires a &#8220;controlling interest&#8221;
whenever a person acquires shares of a subject corporation that, but for the application of these provisions of the Nevada Revised Statutes,
would enable that person to exercise (1) one-fifth or more, but less than one-third, (2) one-third or more, but less than a majority or
(3) a majority or more, of all of the voting power of the corporation in the election of directors. Once an acquirer crosses one of these
thresholds, shares which it acquired in the transaction taking it over the threshold and within the 90 days immediately preceding the
date when the acquiring person acquired or offered to acquire a controlling interest become &#8220;control shares&#8221; to which the
voting restrictions described above apply. Our articles of incorporation and bylaws currently contain no provisions relating to these
statutes, and unless our articles of incorporation or bylaws in effect on the tenth day after the acquisition of a controlling interest
were to provide otherwise, these laws would apply to us if we were to (i) have 200 or more stockholders of record (at least 100 of which
have addresses in the State of Nevada appearing on our stock ledger) and (ii) do business in the State of Nevada directly or through an
affiliated corporation. If these laws were to apply to us, they might discourage companies or persons interested in acquiring a significant
interest in or control of the Company, regardless of whether such acquisition may be in the interest of our stockholders.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Combinations with Interested Stockholders Statutes</span>.
Nevada&#8217;s &#8220;combinations with interested stockholders&#8221; statutes prohibit certain business &#8220;combinations&#8221; between
certain Nevada corporations and any person deemed to be an &#8220;interested stockholder&#8221; for two years after such person first
becomes an &#8220;interested stockholder&#8221; unless (i) the corporation&#8217;s board of directors approves the combination (or the
transaction by which such person becomes an &#8220;interested stockholder&#8221;) in advance, or (ii) the combination is approved by the
board of directors and sixty percent of the corporation&#8217;s voting power not beneficially owned by the interested stockholder, its
affiliates and associates. Furthermore, in the absence of prior approval certain restrictions may apply even after such two-year period.
For purposes of these statutes, an &#8220;interested stockholder&#8221; is any person who is (x) the beneficial owner, directly or indirectly,
of ten percent or more of the voting power of the outstanding voting shares of the corporation, or (y) an affiliate or associate of the
corporation and at any time within the two previous years was the beneficial owner, directly or indirectly, of ten percent or more of
the voting power of the then outstanding shares of the corporation. The definition of the term &#8220;combination&#8221; is sufficiently
broad to cover most significant transactions between the corporation and an &#8220;interested stockholder&#8221;. Subject to certain timing
requirements set forth in the statutes, a corporation may elect not to be governed by these statutes. We have not included any such provision
in our articles of incorporation.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The effect of these statutes may be to potentially
discourage parties interested in taking control of the Company from doing so if it cannot obtain the approval of our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 98; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SELLING STOCKHOLDERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This prospectus relates to the offering and
sale, from time to time, of up to 3,400,187 shares of our common stock held by the stockholders named in the table below. We are registering
the shares to permit the selling stockholders and their pledgees, donees, transferees and other successors-in-interest that receive their
shares from a selling stockholder as a gift, partnership distribution or other non-sale related transfer after the date of this prospectus
to resell the shares when and as they deem appropriate in the manner described in the &#8220;Plan of Distribution.&#8221; As of July 18, 2024, there were 12,051,823 shares of Common Stock issued
and outstanding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the name of the selling stockholders,</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the number of shares of our Common Stock that the selling stockholders beneficially owned prior to the offering for resale of the shares under this prospectus,</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the maximum number of shares of our Common Stock that may be offered for resale for the account of the selling stockholders under this prospectus, and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the number and percentage of shares of our Common Stock beneficially owned by the selling stockholders after the offering of the shares (assuming all of the offered shares are sold by the selling stockholders).</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless set forth below, the selling stockholders
received their securities in a private transaction with the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each selling stockholder may offer for sale all
or part of the Shares from time to time. The table below assumes that the selling stockholders will sell all of the Shares offered for
sale. A selling stockholder is under no obligation, however, to sell any Shares pursuant to this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    Beneficially<br/> Owned Prior<br/> To offering</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Maximum<br/> Number of<br/> Shares
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of<br/> Shares of<br/> Common<br/>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Percentage<br/> Ownership<br/> After<br/>
    offering (2)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">AsianGene Corporation(3)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">561,016</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">501,483</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">59,533</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">*</td><td style="width: 1%; text-align: left"/></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Buffett Investment Corporation(4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">106,508</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">106,508</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cheng-Mei Liu</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">93,611</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">509,877</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">133,840</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">11,112</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,112</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Ming-Tsung Kuo</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">37,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">4,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">13,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">448,499</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">448,499</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">269,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">269,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Tsung-Shann Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,161,742</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,589</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,145,153</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">25,173</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,579</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,594</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td>Rgene Corporation(14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">69,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">69,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">222,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">1,012</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,012</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">5,276</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,737</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,539</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">3,338</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,338</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">1,320</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,320</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Ju-Yu Hsu</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,890</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">4,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">163,702</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">6,067</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">13,650</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,650</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0%"/><td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
Beneficial Ownership of Less Than One Percent of Our Outstanding Shares.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"></p><div>

</div><!-- Field: Page; Sequence: 100; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%">
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    <td style="width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since we do not have the ability to control how many, if any, of their shares each of the selling stockholders listed above will sell, we have assumed that the selling stockholders will sell all of the shares offered herein for purposes of determining how many shares they will own after the offering and their percentage of ownership following the offering.</span></td></tr>
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    <td>&#160;</td>
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  <tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All percentages have been rounded up to the nearest one hundredth of one percent.</span></td></tr>
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    <td>&#160;</td>
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  <tr style="vertical-align: top">
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  <tr style="vertical-align: top">
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  <tr style="vertical-align: top">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of 509,877
    shares of Common Stock, including 198,105 unrestricted shares, the selling stockholder received in the merger that took place on
    February 8, 2019 pursuant to the Merger Agreement. The person having voting, dispositive or investment powers over Liongene Corporation
    is Da-Perong Yang. The address for Liongene is 9F.-7, No. 472, Sec. 1, Guangfu Rd., East Dist., Hsinchu City 300, Taiwan (R.O.C.).</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of 50,000 shares
    of Common Stock the selling stockholder received in the merger that took place on February 8, 2019 pursuant to the Merger Agreement.
    The person having voting, dispositive or investment powers over New Eastern Asia Limited is Hsin-Te Chen. The address for New Eastern
    is Unit A, 2/F Hung To Centre,&#160;94-96 &#160;How Ming Street,&#160;Kwun Tong,&#160;Hong Kong.</span></td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
of 108,869 shares of Common Stock the selling stockholder received in the merger that took place on February 8, 2019 pursuant to the
Merger Agreement. The person having voting, dispositive or investment powers over Thalia Media Limited is Sze Ho Yeung, Freddy. The address
for Thalia Media Limited is Unit 604 G, Block A, 6/F, Po Lung Centre, No. 11 Wang Chiu Rd, Kowloon Bay, Kowloon, Hongkong.</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reserved.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reserved.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reserved.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
                                            of 448,499 shares of Common Stock the selling stockholder received through a debt to equity
                                            conversion that took place in August 2019. The person having voting, dispositive or investment
                                            powers over BioFirst Corporation is Tsung-Shann Jiang. The address for BioFirst Corporation
                                            is 15F.-2, No. 177, Sec. 3, Roosevelt Rd., Da-An Dist., Taipei City 10647, Taiwan (R.O.C.).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
                                            of 269,079 shares of Common Stock the selling stockholder received in the merger that took
                                            place on February 8, 2019 pursuant to the Merger Agreement. The person having voting, dispositive
                                            or investment powers over BioLite Inc. is Tsung-Shann Jiang. The address for BioLite Inc.
                                            is 15f.-2, No. 177, Sec. 3, Roosevelt Rd., Da-An Dist., Taipei City 10647, Taiwan (R.O.C.).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
of 69,445 shares of Common Stock the selling stockholder received in the merger that took place on February 8, 2019 pursuant to the Merger
Agreement. The person having voting, dispositive or investment powers over Rgene Corporation is Yu-Kuei Shen. The address for Rgene Corporation
is 5F., No. 148, Songjiang Rd., Zhongshan Dist., Taipei City 104, Taiwan (R.O.C.).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
of 6,946 shares of Common Stock the selling stockholder received in the merger that took place on February 8, 2019 pursuant to the Merger
Agreement. The person having voting, dispositive or investment powers over Kimho Consultants Co, Limited is Leung Yuk Yee Kimberly. The
address for Kimho Consultants Co, Limited is Rm E, Block 2, 13/F, Greer Park Villa, Sreung Sriu, NT, Hongkong.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(16)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reserved.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
of 213,320 shares of Common Stock the selling stockholder received through a debt to equity conversion that took place in April 2020.
The person having voting, dispositive or investment powers over Keypoint Technology is Shuling Jiang. The address for Keypoint Technology
is No.7, Ln. 120, Ruiguang Rd., Neihu Dist., Taipei City 11491, Taiwan (R.O.C.).</span></td>
</tr></table><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PLAN OF DISTRIBUTION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The selling stockholders
and any of their respective pledgees, donees, assignees and other successors-in-interest may, from time to time, sell any or all of their
shares of common stock on any stock exchange, market or trading facility on which the shares are traded or in private transactions. These
sales may be at fixed or negotiated prices. The selling stockholders may use any one or more of the following methods when selling shares:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary brokerage transactions and transactions in which the broker-dealer solicits the purchaser;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">block trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as principal;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">facilitate the transaction;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases by a broker-dealer as principal and resale by the broker-dealer for its account;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an exchange distribution in accordance with the rules of the applicable exchange;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately-negotiated transactions;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">broker-dealers may agree with the selling stockholders to sell a specified number of such shares at a stipulated price per share;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">through the writing of options on the shares;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a combination of any such methods of sale; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any other method permitted pursuant to applicable law.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The selling stockholders
may also sell shares under Rule 144 of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), if available, rather
than under this prospectus. The selling stockholders shall have the sole and absolute discretion not to accept any purchase offer or make
any sale of shares if it deems the purchase price to be unsatisfactory at any particular time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The selling stockholders
or their respective pledgees, donees, transferees or other successors in interest, may also sell the shares directly to market makers
acting as principals and/or broker-dealers acting as agents for themselves or their customers. Such broker-dealers may receive compensation
in the form of discounts, concessions or commissions from the selling stockholders and/or the purchasers of shares for whom such broker-dealers
may act as agents or to whom they sell as principal or both, which compensation as to a particular broker-dealer might be in excess of
customary commissions. Market makers and block purchasers purchasing the shares will do so for their own account and at their own risk.
It is possible that a selling stockholder will attempt to sell shares of common stock in block transactions to market makers or other
purchasers at a price per share which may be below the then existing market price. We cannot assure that all or any of the shares offered
in this prospectus will be issued to, or sold by, the selling stockholders. The selling stockholders and any brokers, dealers or agents,
upon effecting the sale of any of the shares offered in this prospectus, may be deemed to be &#8220;underwriters&#8221; as that term is
defined under the Securities Act, the Exchange Act and the rules and regulations of such acts. In such event, any commissions received
by such broker-dealers or agents and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions
or discounts under the Securities Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">We are required to pay
all fees and expenses incident to the registration of the shares, including fees and disbursements of counsel to the selling stockholders,
but excluding brokerage commissions or underwriter discounts.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The selling stockholders,
alternatively, may sell all or any part of the shares offered in this prospectus through an underwriter.&#160;&#160;The selling stockholders
have not entered into any agreement with a prospective underwriter and there is no assurance that any such agreement will be entered into.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The selling stockholders
may pledge their shares to their brokers under the margin provisions of customer agreements. If a selling stockholder defaults on a margin
loan, the broker may, from time to time, offer and sell the pledged shares. The selling stockholders and any other persons participating
in the sale or distribution of the shares will be subject to applicable provisions of the Exchange Act, and the rules and regulations
under such act, including, without limitation, Regulation M. These provisions may restrict certain activities of, and limit the timing
of purchases and sales of any of the shares by, the selling stockholders or any other such person. In the event that any of the selling
stockholders are deemed an affiliated purchaser or distribution participant within the meaning of Regulation M, then the selling stockholders
will not be permitted to engage in short sales of common stock. Furthermore, under Regulation M, persons engaged in a distribution of
securities are prohibited from simultaneously engaging in market making and certain other activities with respect to such securities for
a specified period of time prior to the commencement of such distributions, subject to specified exceptions or exemptions. In addition,
if a short sale is deemed to be a stabilizing activity, then the selling stockholders will not be permitted to engage in a short sale
of our common stock. All of these limitations may affect the marketability of the shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">If a selling stockholder
notifies us that it has a material arrangement with a broker-dealer for the resale of the common stock, then we would be required to amend
the registration statement of which this prospectus is a part, and file a prospectus supplement to describe the agreements between the
selling stockholder and the broker-dealer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In compliance with the
guidelines of the Financial Industry Regulatory Authority, Inc., or FINRA, the maximum consideration or discount to be received by any
member of the FINRA may not exceed 8% of the aggregate amount of the securities offered pursuant to this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

</div><!-- Field: Page; Sequence: 102; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->97<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>MARKET FOR OUR COMMON STOCK, DIVIDENDS AND</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RELATED STOCKHOLDER INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Market Information</b>. As of August 3,
2021, our common stock, par value $.001 per share (the &#8220;Common Stock&#8221;), is currently quoted on the Nasdaq Capital Markets
under the symbol &#8220;ABVC&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><b>Holders</b>. As of July 18, 2024, we had
approximately 656 shareholders of record of our common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dividends</b>. &#160;Holders of our common
stock are entitled to receive such dividends as may be declared by our board of directors. No dividends on our common stock have ever
been paid, and we do not anticipate that dividends will be paid on our common stock in the foreseeable future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Securities Authorized for Issuance under Equity
Compensation Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following table discloses information
as of the year ended December 31, 2023, with respect to compensation plans (including individual compensation arrangements) under which
our equity securities are authorized for issuance, aggregated as follows:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Equity Compensation Plan Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of securities to be issued
    upon<br/>
    exercise of<br/>
    outstanding options, warrants<br/>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted-<br/>
    average exercise <br/>
    price of<br/>
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    stock remaining available for future issuance under equity compensation plans</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left; text-indent: -9pt; padding-left: 9pt">Equity compensation plans approved by security
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    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Equity compensation plans not approved
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,860,211</td><td style="padding-bottom: 4pt; text-align: left"/></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 103; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->98<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>LEGAL MATTERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The validity of the securities being offered by
this prospectus been passed upon for us by &#160;Hunter Taubman Fischer &amp; Li LLC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>EXPERTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The consolidated financial statements of ABVC
BioPharma, Inc.as of December 31, 2023 and 2022 included elsewhere in this prospectus have been audited by WWC P.C. CPA, independent
registered public accounting firm, as set forth in their report appearing elsewhere herein, and are included in reliance upon such report
given on the authority of such firm as experts in accounting and auditing.&#8239; The consolidated financial statements for the three
months ended March 31, 2024 incorporated herein are not audited.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WHERE YOU CAN FIND MORE INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a reporting company and file annual, quarterly
and special reports, and other information with the SEC. Copies of the reports and other information may be read and copied at the SEC&#8217;s
Public Reference Room at 100 F Street N.E., Washington, D.C. 20549. You can request copies of such documents by writing to the SEC and
paying a fee for the copying cost. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.
The SEC maintains a web site at <span style="text-decoration:underline;text-decoration: none">http://www.sec.gov </span>that contains reports, proxy and information statements and other information
regarding registrants that file electronically with the SEC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This prospectus is part of a registration statement
on Form S-1 that we filed with the SEC. Certain information in the registration statement has been omitted from this prospectus in accordance
with the rules and regulations of the SEC. We have also filed exhibits and schedules with the registration statement that are excluded
from this prospectus. For further information you may:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">read a copy of the registration statement, including the exhibits and schedules, without charge at the SEC&#8217;s Public Reference Room; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We file periodic reports, proxy statements, and
other information with the SEC. These periodic reports, proxy statements, and other information will be available for inspection and copying
at the SEC&#8217;s public reference facilities and the website of the SEC referred to above. After the closing of this offering, you may
access our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those reports filed
or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act with the SEC free of charge as soon as reasonably practicable after
such material is electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed through, our
website is not incorporated by reference into this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; "><b>DISCLOSURE OF COMMISSION
POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to our directors, officers and controlling persons pursuant
to the foregoing provisions, or otherwise, we have been advised that in the opinion of the SEC&#160;such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by us of expenses incurred or paid by one of our directors, officers or controlling persons in the
successful defense of any action, suit or proceeding) is asserted by that director, officer or controlling person in connection with the
securities being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit
to a court of appropriate jurisdiction the question whether that indemnification by us is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of that issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 104; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->99<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-transform: uppercase"><b>Financial Statements and
Supplementary Data</b></span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Our Consolidated Financial Statements and
Notes thereto and the report of WWC P.C. CPA, our independent registered public accounting firm, are set forth on pages F-1 through F-69
of this Report.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; width: 7%; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
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    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
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    <td style="text-align: left; vertical-align: top">&#160;</td>
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    <td style="text-align: left; vertical-align: top">&#160;</td>
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    <td style="text-align: left; vertical-align: top">&#160;</td>
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    <td style="text-align: left; vertical-align: top">&#160;</td>
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  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
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  <tr style="vertical-align: top; ">
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGES</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-38</span></td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#k_010"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217; EQUITY (DEFICIT)&#160;FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022.</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGES</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-39</span></td>
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#k_011"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS.</span></a></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

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</div><div><a id="k_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED BALANCE SHEETS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">March&#160;31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
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    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-38175">887,937</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-38177">75,916</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-38178">79,312</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Prepaid expense and other current assets</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-38179">159,602</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-38180">101,051</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in"><span style="-keep: true">Total Current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-38181">1,794,450</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-38182">1,656,709</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Property and equipment, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-38183">7,949,150</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-38184">7,969,278</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Operating lease right-of-use assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-38185">708,023</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-38186">809,283</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Long-term investments</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd" id="ixv-38187">2,474,514</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Deferred tax assets, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-1"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-2"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Prepaid expenses &#8211; non-current</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-38189">75,416</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-38190">78,789</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Security deposits</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-38191">60,644</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-38192">62,442</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Prepayment for long-term investments</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-38193">1,274,842</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-38194">1,274,842</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Due from related parties &#8211; non-current, net</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-38195">123,363</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrent" scale="0" unitRef="usd" id="ixv-38205">108,110</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-38207">389,870</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38209">301,972</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38210">173,132</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayableCurrent" scale="0" unitRef="usd" id="ixv-38211">842,567</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayableCurrent" scale="0" unitRef="usd" id="ixv-38212">569,456</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in"><span style="-keep: true">Total Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38213">6,633,614</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Tenant security deposit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd" id="ixv-38215">21,680</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd" id="ixv-38216">21,680</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Operating lease liability &#8211; non-current portion</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-38217">318,153</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-38218">407,457</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in"><span style="-keep: true">Total Liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-38219">6,973,447</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-38220">6,361,627</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">COMMITMENTS AND CONTINGENCIES</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-3"><span style="-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-4"><span style="-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">Equity</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Preferred stock, $<ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-38221"><ix:nonFraction contextRef="c2" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-38222">0.001</ix:nonFraction></ix:nonFraction> par value, <ix:nonFraction contextRef="c1" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-38223"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-38224">20,000,000</ix:nonFraction></ix:nonFraction> authorized, <span style="-sec-ix-hidden: hidden-fact-7"><span style="-sec-ix-hidden: hidden-fact-8"><span style="-sec-ix-hidden: hidden-fact-9"><span style="-sec-ix-hidden: hidden-fact-10">nil</span></span></span></span> shares issued and outstanding</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-6"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" id="ix_1_fact" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">7,940</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt"><span style="-keep: true">Total Liabilities and Equity</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></ix:footnote></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED STATEMENTS OF OPERATIONS AND
COMPREHENSIVE LOSS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Three&#160;months&#160;Ended <br/>
    March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: bold; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Revenues</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-38253">1,205</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-38254">128,272</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Cost of revenues</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-38256">60,236</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Gross (loss) profit</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Operating expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Selling, general and administrative expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-38259">831,257</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38264">366,489</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-38268">1,906,184</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Other income (expense)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Interest expense</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-38271">684,683</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Operating sublease income</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NonoperatingIncomeExpense" scale="0" unitRef="usd" id="ixv-38279">8,954</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Loss before income tax</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-38280">3,981,019</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Provision for (benefit from) income
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-22"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss attributable to noncontrolling
    interests</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-38284">48,043</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-38285">73,535</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss attributed to ABVC and subsidiaries</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-38286">3,932,976</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss per share:</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted average shares used in computing net loss per share of common stock<sup>(1)</sup>:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-26; -sec-ix-hidden: hidden-fact-25"><span style="-keep: true">Basic and diluted</span></div></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" id="ix_20_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">9,736,150</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="INF" format="ixt:num-dot-decimal" id="ix_21_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">3,307,577</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></ix:footnote></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Three&#160;months&#160;Ended <br/>
    March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-keep: true">Cash flows from operating activities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-38296">3,981,019</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-38297">1,897,230</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Adjustments to reconcile net loss to net cash used in operating
    activities:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Depreciation</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-38298">1,286</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-38299">6,493</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Stock-based&#160;compensation</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38300">2,544,995</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38301">366,489</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Other non-cash expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-38302">672,016</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" unitRef="usd" id="ixv-38303">1,521</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Changes in operating assets and liabilities:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Decrease (increase) in accounts receivable</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-34"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" sign="-" unitRef="usd" id="ixv-38304">113,339</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Decrease (increase) in prepaid expenses and security deposits</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" unitRef="usd" id="ixv-38305">53,380</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" unitRef="usd" id="ixv-38306">203,621</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Decrease (increase) in due from related parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-38307">140,364</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-38308">110,720</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Increase (decrease) in due to related
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Proceeds from issuance of warrant</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfWarrants" scale="0" unitRef="usd" id="ixv-38315">394,071</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Proceeds from convertible notes payable &#8211; third parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromConvertibleDebt" scale="0" unitRef="usd" id="ixv-38316">282,095</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Repayment of short-term bank loans</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-35"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfShortTermDebt" scale="0" unitRef="usd" id="ixv-38318">1,000,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net cash provided
    by financing activities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-38319">676,166</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-38320">2,206,587</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Effect of exchange
    rate changes on cash and cash equivalents and restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd" id="ixv-38321">260,783</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd" id="ixv-38322">308,804</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net decrease in cash
    and cash equivalents and restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd" id="ixv-38323">57,778</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd" id="ixv-38324">400,150</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Cash and cash equivalents and restricted
    cash</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Beginning</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38325">716,780</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38326">1,391,728</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Ending</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38327">659,002</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38328">1,791,878</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Supplemental disclosure of cash flows</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Cash paid during the year for:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Interest expense paid</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd" id="ixv-38329">5,701</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Non-cash financing and investing activities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Issuance of common stock for conversion
    of debt</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfCommonStockForConversionOfDebt" scale="0" sign="-" unitRef="usd" id="ixv-38331">681,000</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-36"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Supplemental disclosure of cash flows</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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</div><div><a id="k_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217;
EQUITY (DEFICIT)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">FOR THE THREE MONTHS ENDED MARCH 31, 2024
AND 2023</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Common
    Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-size: 8pt">Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Additional</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Accumulated<br/> Other</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Treasury
    Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Non</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Total</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Number&#160;of<br/>
    shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Amounts<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Subscription<br/>
    Receivable</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Paid-in<br/>
    Capital<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Accumulated<br/>
    Deficit</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Comprehensive<br/>
    Income</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Number&#160;of<br/>
    Shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Amount</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">controlling<br/>
    Interest</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Equity<br/>
    &#160;(Deficit)</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 25%; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Balance at December&#160;31, 2022</span></td><td style="width: 0.5%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c12" decimals="INF" format="ixt:num-dot-decimal" id="ix_24_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">3,286,190</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common stock for consulting
    service</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-52"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-38345">140,749</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Stock-based compensation</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-38365">451,480</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.5%"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-38367">65,420,095</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.5%"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c38" decimals="INF" format="ixt:num-dot-decimal" id="ix_38_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">26,553</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.5%"><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of subsidiaries&#8217;
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-70"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-71"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" id="ix_39_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">383,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-72"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-73"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-38374">383,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common shares upon exercise of convertible
    notes</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="INF" format="ixt:num-dot-decimal" id="ix_40_fact" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" scale="0" unitRef="shares">751,795</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" id="ix_41_fact" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd">752</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-76"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" id="ix_42_fact" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd">680,248</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-78"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd" id="ixv-38378">681,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of pre-funded warrant</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" id="ix_43_fact" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd">394,071</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-83"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-84"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-85"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-86"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd" id="ixv-38380">394,071</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Stock based compensation</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="INF" format="ixt:num-dot-decimal" id="ix_44_fact" name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" scale="0" unitRef="shares">1,302,726</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" id="ix_45_fact" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd">1,303</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38383">225,740</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" id="ix_46_fact" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd">1,934,452</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-87"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-88"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-89"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-90"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38385">2,161,495</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><ix:footnote id="ix_2_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></ix:footnote></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>

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</div><div><a id="k_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" id="ixv-20866"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as including Stanford
University, University of California San Fransisco (UCSF) and Cedar Sinai Medical Centre (CSMC). BriVision had no predecessor operations
prior to its formation on July 21, 2015.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="abvc:LiquidityAndGoingConcernTextBlock" id="ixv-20877"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">2. LIQUIDITY AND GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The accompanying unaudited interim consolidated
financial statements have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern
basis. The going concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts
disclosed in the unaudited interim consolidated financial statements. The Company&#8217;s ability to continue as a going concern depends
upon its ability to market and sell its products to generate positive operating cash flows. For the three months ended March 31, 2024,
the Company reported net loss of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-38404">3,981,019</ix:nonFraction>. As of March 31, 2024, the Company&#8217;s working capital deficit was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalDeficit" scale="0" unitRef="usd" id="ixv-38405">4,839,164</ix:nonFraction>. In addition,
the Company had net cash outflows of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-38406">473,161</ix:nonFraction> from operating activities for the three months ended March 31, 2024. These conditions give
rise to substantial doubt as to whether the Company will be able to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private of public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations. Management is committed to enhancing operations to generate positive cash flows and plans to secure additional
capital through private or public offerings.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock" id="ixv-20892"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" id="ixv-20897"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2" id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The unaudited interim consolidated financial
statements do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information
and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed
or omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#8217;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal
recurring nature, as necessary for the fair statement of the Company&#8217;s financial position as of March 31, 2024, and results of
operations and cash flows for the three months ended March 31, 2024 and 2023. The unaudited interim consolidated balance sheet as of
December 31, 2023 has been derived from the audited financial statements at that date but does not include all the information and footnotes
required by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year
or for any future period. These financial statements should be read in conjunction with the audited consolidated financial statements
as of and for the years ended December 31, 2023 and 2022, and related notes included in the Company&#8217;s audited consolidated financial
statements.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_3" id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The accompanying unaudited consolidated interim
financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America
(the &#8220;U.S. GAAP&#8221;). All significant intercompany transactions and account balances have been eliminated.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s unaudited financial statements are expressed in U.S. dollars.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_PriorPeriodReclassificationAdjustmentDescription-c0_cont_1" escape="true" name="us-gaap:PriorPeriodReclassificationAdjustmentDescription" id="ixv-20917"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reclassifications of Prior Year Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_PriorPeriodReclassificationAdjustmentDescription-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Certain prior year unaudited consolidated
interim balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current
year presentation. These reclassifications had no effect on the reported results of operations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>


</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="_UseOfEstimates-c0_cont_1" escape="true" name="us-gaap:UseOfEstimates" id="ixv-20946"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_UseOfEstimates-c0_cont_2" id="_UseOfEstimates-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_UseOfEstimates-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock" id="ixv-20961"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid
expenses and other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate
fair value due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes
payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and
the duration to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the
interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock" id="ixv-21009"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cash and Cash Equivalents</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of March 31, 2024 and December 31, 2023, the Company&#8217;s
cash and cash equivalents amounted $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-38407">30,489</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-38408">60,155</ix:nonFraction>, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" id="ixv-21019"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash </span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of March 31, 2024 and December 31, 2023, the Company&#8217;s restricted
cash amounted $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashCurrent" scale="0" unitRef="usd" id="ixv-38409">628,513</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashCurrent" scale="0" unitRef="usd" id="ixv-38410">656,625</ix:nonFraction>, respectively.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_ConcentrationRiskCreditRisk-c0_cont_1" escape="true" name="us-gaap:ConcentrationRiskCreditRisk" id="ixv-21029"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ConcentrationRiskCreditRisk-c0_cont_2" id="_ConcentrationRiskCreditRisk-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ConcentrationRiskCreditRisk-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 111; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ConcentrationOfClientsPolicyTextBlock" id="ixv-21061"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of clients</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_2" id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of March 31, 2024, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for <ix:nonFraction contextRef="c1" decimals="4" format="ixt:num-dot-decimal" name="srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent" scale="-2" unitRef="pure" id="ixv-38411">87.24</ix:nonFraction>%
of the Company&#8217;s total account receivable.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_3" id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for <ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent" scale="-2" unitRef="pure" id="ixv-38412">87.24</ix:nonFraction>%
of the Company&#8217;s total account receivable.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For the three months ended March 31, 2024,
one major client, manufactures a wide range of pharmaceutical products, accounted for <ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:RevenueRemainingPerformanceObligationPercentage" scale="-2" unitRef="pure" id="ixv-38413">100</ix:nonFraction>% of the Company&#8217;s total revenues. For
the three months ended March 31, 2023, one major client, manufacturing drugs, dietary supplements, and medical products, accounted for
<ix:nonFraction contextRef="c10" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:RevenueRemainingPerformanceObligationPercentage" scale="-2" unitRef="pure" id="ixv-38414">84.78</ix:nonFraction>% of the Company&#8217;s total revenues.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_1" escape="true" name="us-gaap:TradeAndOtherAccountsReceivablePolicy" id="ixv-21081"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounts receivable and allowance for expected credit losses
accounts</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_2" id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_3" id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Allowance for expected credit losses accounts
was $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd" id="ixv-38415">616,448</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd" id="ixv-38416">616,505</ix:nonFraction> as of March 31, 2024 and December 31, 2023, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock" id="ixv-21101"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_2" id="_RevenueRecognitionPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_3" id="_RevenueRecognitionPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_4" id="_SignificantAccountingPoliciesTextBlock-c0_cont_3"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_4" id="_RevenueRecognitionPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_5" id="_RevenueRecognitionPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_6" id="_RevenueRecognitionPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_7" id="_RevenueRecognitionPolicyTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_8" id="_RevenueRecognitionPolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(i) Non-refundable upfront payments</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_9" id="_RevenueRecognitionPolicyTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_10" id="_RevenueRecognitionPolicyTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(ii) Milestone payments</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_11" id="_RevenueRecognitionPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_12" id="_RevenueRecognitionPolicyTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_13" id="_RevenueRecognitionPolicyTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">(iii) Multiple Element Arrangements</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_14" id="_RevenueRecognitionPolicyTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_15" id="_RevenueRecognitionPolicyTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_16" id="_RevenueRecognitionPolicyTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_17" id="_RevenueRecognitionPolicyTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">(iv) Royalties and Profit Sharing Payments</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_18" id="_RevenueRecognitionPolicyTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_19" id="_RevenueRecognitionPolicyTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_20" id="_RevenueRecognitionPolicyTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_21" id="_RevenueRecognitionPolicyTextBlock-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 114; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:continuation id="_RevenueRecognitionPolicyTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock" id="ixv-21263"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>&#160;</i></b></p>

<ix:continuation continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2" id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. <ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" id="ixv-38417">Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</ix:nonNumeric></span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock-c0_cont_1"><ix:continuation id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_ConstructioninProgressPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ConstructioninProgressPolicyTextBlock" id="ixv-21308"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Construction-in-Progress</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ConstructioninProgressPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" id="ixv-21318"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsPolicy" id="ixv-21328"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Long-term Equity Investment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_2" id="_EquityMethodInvestmentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_3" id="_EquityMethodInvestmentsPolicy-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_4" id="_EquityMethodInvestmentsPolicy-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
    method investments when the equity method does not apply.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_EquityMethodInvestmentsPolicy-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_7" id="_SignificantAccountingPoliciesTextBlock-c0_cont_6"><ix:nonNumeric contextRef="c0" continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_1" escape="true" name="abvc:OtherThanTemporaryImpairmentPolicyTextBlock" id="ixv-21382"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p></ix:nonNumeric>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_2" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p></ix:continuation>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_3" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table></ix:continuation>
<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-keep: true">&#160;</span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairment of equity investments were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-38424"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-38425">0</ix:nonFraction></ix:nonFraction> for the three months ended March 31, 2024 and 2023, respectively.</span></td></tr> </table></ix:continuation>
<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock" id="ixv-21414"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Goodwill</span></p></ix:nonNumeric>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_2" id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p></ix:continuation>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company completed the required testing
of goodwill for impairment as of March 31, 2024 and December 31, 2023, and determined that goodwill was impaired because of the current
financial condition of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume
increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill
is not reasonably assured.</span></p></ix:continuation>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_WarrantsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:WarrantsPolicyTextBlock" id="ixv-21429"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Warrants</span></p></ix:nonNumeric>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_WarrantsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</span></p></ix:continuation>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_ConvertibleNotesPayablePolicyTextBlock-c0_cont_1" escape="true" name="abvc:ConvertibleNotesPayablePolicyTextBlock" id="ixv-21439"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p></ix:nonNumeric>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_ConvertibleNotesPayablePolicyTextBlock-c0_cont_2" id="abvc_ConvertibleNotesPayablePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#8220;ASC 480&#8221;) and ASC 815, Derivatives and Hedging (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.</span></p></ix:continuation>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ConvertibleNotesPayablePolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.</span></p></ix:continuation>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_BeneficialConversionFeaturePolicyTextBlock-c0_cont_1" escape="true" name="abvc:BeneficialConversionFeaturePolicyTextBlock" id="ixv-21454"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p></ix:nonNumeric>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_BeneficialConversionFeaturePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 116; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_1" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy" id="ixv-21481"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_2" id="_ResearchAndDevelopmentExpensePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ResearchAndDevelopmentExpensePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For CDMO business unit, the Company accounts
for R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC
730&#8221;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_PostemploymentBenefitPlansPolicy-c0_cont_1" escape="true" name="us-gaap:PostemploymentBenefitPlansPolicy" id="ixv-21496"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>&#160;</i></b></p>

<ix:continuation id="_PostemploymentBenefitPlansPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:LaborPensionFundPerMonth" scale="-2" unitRef="pure" id="ixv-38426">6</ix:nonFraction>% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent" scale="-2" unitRef="pure" id="ixv-38427">6</ix:nonFraction>% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-38428">2,379</ix:nonFraction> and $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-38429">2,804</ix:nonFraction> for the three months ended March 31, 2024 and 2023,
respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy" id="ixv-21507"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Stock-based Compensation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_2" id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock
Compensation&#8221;. Total employee stock-based compensation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38430">1,935,755</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38431">0</ix:nonFraction> for the three months ended March 31, 2024
and 2023, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash" scale="0" unitRef="usd" id="ixv-38432">609,240</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash" scale="0" unitRef="usd" id="ixv-38433">366,489</ix:nonFraction> for the three months ended March 31, 2024 and 2023, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock" id="ixv-21522"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_2" id="_IncomeTaxPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_3" id="_IncomeTaxPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:DefinedBenefitPlanFundedPercentages" scale="-2" unitRef="pure" id="ixv-38434">50</ix:nonFraction> percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the three months ended March 31, 2024 and 2023. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock" id="ixv-21559"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock" id="ixv-21569"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share
except that the denominator is increased to include the number of additional common stock that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_CommitmentsAndContingenciesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock" id="ixv-21579"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_CommitmentsAndContingenciesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" id="ixv-21589"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_TranslationAdjustmentPolicyTextBlock-c0_cont_1" escape="true" name="abvc:TranslationAdjustmentPolicyTextBlock" id="ixv-21599"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_TranslationAdjustmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="ixv-21609"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</span></p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:CollaborativeArrangementDisclosureTextBlock" id="ixv-21635"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">4. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreements with BHK, a
related part</span></b><span style="text-decoration:underline">y</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $<ix:nonFraction contextRef="c81" decimals="-6" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="6" unitRef="usd" id="ixv-38435">10</ix:nonFraction> million based on the following schedule:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-keep: true">&#160;</span></td> <td style="width: 24px"><ix:nonNumeric contextRef="c82" continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_1" name="us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement" id="ixv-21659"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></ix:nonNumeric></td> <td style="text-align: justify"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_2" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></ix:continuation></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_3" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_4" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of
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  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_5" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of
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  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c82_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In December 2015, BHK has paid a non-refundable
upfront cash payment of $<ix:nonFraction contextRef="c83" decimals="-6" format="ixt:num-dot-decimal" name="abvc:UpfrontCashPayment" scale="6" unitRef="usd" id="ixv-38436">1</ix:nonFraction> million, or <ix:nonFraction contextRef="c84" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-38437">10</ix:nonFraction>% of $<ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-38438">10,000,000</ix:nonFraction>, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$<ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="0" unitRef="twd" id="ixv-38439">31,649,000</ix:nonFraction>, approximately equivalent to $<ix:nonFraction contextRef="c85" decimals="-6" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="6" unitRef="usd" id="ixv-38440">1</ix:nonFraction> million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:MilestonePaymentsRoyaltyPercentage" scale="-2" unitRef="pure" id="ixv-38441">12</ix:nonFraction>% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of March 31, 2024 and December
31, 2023, the Company has not earned the royalty under the BHK Co-Development Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In 2015, the Company recognized the cash receipt
in a total of NT$<ix:nonFraction contextRef="c86" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax" scale="6" unitRef="twd" id="ixv-38442">50</ix:nonFraction> million, approximately equivalent to $<ix:nonFraction contextRef="c87" decimals="-4" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="6" unitRef="usd" id="ixv-38443">1.64</ix:nonFraction>&#160;million, as collaboration revenue when all research, technical, and
development data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the
delivered items have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research,
technical, data and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions
made by BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite
Taiwan and BHK in this BHK Collaborative Agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition to the total of NT$<ix:nonFraction contextRef="c88" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax" scale="6" unitRef="usd" id="ixv-38444">50</ix:nonFraction> million,
approximately equivalent to $<ix:nonFraction contextRef="c89" decimals="-4" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="6" unitRef="usd" id="ixv-38445">1.64</ix:nonFraction> million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of March 31, 2024 and December 31, 2023, the Company has not earned the royalty under the BHK Collaborative Agreements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_2" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May 26, 2017, BriVision entered into a
co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $<ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-38446">3,000,000</ix:nonFraction> in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $<ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdditionCashPayment" scale="0" unitRef="usd" id="ixv-38447">3,000,000</ix:nonFraction>, the Company is entitled
to receive <ix:nonFraction contextRef="c91" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-38448">50</ix:nonFraction>% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd" id="ixv-38449">3,000,000</ix:nonFraction>
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd" id="ixv-38450">450,000</ix:nonFraction> in cash. On December 24, 2018, the Company received the remaining balance of $<ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd" id="ixv-38451">2,550,000</ix:nonFraction>
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$<ix:nonFraction contextRef="c94" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockDividendsPerShareCashPaid" scale="0" unitRef="twdPershares" id="ixv-38452">50</ix:nonFraction> (approximately equivalent to $<ix:nonFraction contextRef="c95" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-38453">1.64</ix:nonFraction> per share),
for an aggregate number of <ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="abvc:EquityMethodLongTermInvestment" scale="0" unitRef="shares" id="ixv-38454">1,530,000</ix:nonFraction> shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $<ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnInvestments" scale="0" unitRef="usd" id="ixv-38455">549</ix:nonFraction>. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 10, 2022, the Company expanded its
co-development partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene
to guide three Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic
cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA
IND regulatory requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $<ix:nonFraction contextRef="c98" decimals="-5" format="ixt:num-dot-decimal" name="abvc:ServiceAgreementEligibilityAmount" scale="6" unitRef="usd" id="ixv-38456">3.0</ix:nonFraction> million
over a <ix:nonNumeric contextRef="c99" format="ixt-sec:duryear" name="abvc:MilestoneRegulatoryPaymentAmountPeriod" id="ixv-38457">3</ix:nonNumeric>-year period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.
The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning <ix:nonFraction contextRef="c100" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-38458">31.62</ix:nonFraction>% of Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As part of the Rgene Studies, the Company
agreed to loan $<ix:nonFraction contextRef="c1" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="6" unitRef="usd" id="ixv-38459">1.0</ix:nonFraction> million to Rgene, for which Rgene has provided the Company with a <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalConvertibleLoanPercentage" scale="-2" unitRef="pure" id="ixv-38460">5</ix:nonFraction>% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional <ix:nonFraction contextRef="c101" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-38461">6.4</ix:nonFraction>% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. The Company may convert the Note at any
time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $<ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockConvertibleConversionPrice" scale="0" unitRef="usdPershares" id="ixv-38462">1.00</ix:nonFraction> per share or (ii) <ix:nonFraction contextRef="c102" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-38463">20</ix:nonFraction>% discount of
the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the
Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided.
Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_3" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning <ix:nonFraction contextRef="c103" decimals="3" format="ixt:num-dot-decimal" name="abvc:EquityMethodInvestmentsOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-38464">12.8</ix:nonFraction>% of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Rgene Studies is a related party transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 24, 2017, BriVision entered into a
collaborative agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-38465">3,000,000</ix:nonFraction> in cash or stock
of the Company before September 30, 2018. The amount of $<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-38466">3,000,000</ix:nonFraction> is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
<ix:nonFraction contextRef="c105" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-38467">50</ix:nonFraction>% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $<ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfGoodsAndServicesSold" scale="0" unitRef="usd" id="ixv-38468">3,000,000</ix:nonFraction>
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $<ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-38469">3,000,000</ix:nonFraction> is fully expensed as research and development expense during the year ended
December 31, 2017.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company
issued <ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-38470">428,571</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" scale="0" unitRef="usd" id="ixv-38471">3,000,000</ix:nonFraction> owed by the Company to BioFirst
(the &#8220;Total Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24,
2017 (the &#8220;Collaborative Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing
right to co-develop BFC-1401 or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the
Company issued <ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-38472">414,702</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" scale="0" unitRef="usd" id="ixv-38473">2,902,911</ix:nonFraction> owed by the Company to
BioFirst in connection with a loan provided to BriVision from BioFirst.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. Further clinical development was put on hold due to the lack of funding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D institutions. Currently, BioFirst&#8217;s
main research and development product is the vitreous substitute (Vitargus<sup>&#174;</sup>), licensed by the National Health Research
Institutes. Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous
substitutes by minimizing medical complications and reducing the need for additional surgeries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.&#160;</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock" id="ixv-21874"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">5. PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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and December 31, 2023 are summarized as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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  <tr style="vertical-align: bottom; ">
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 122; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Construction-in-progress consists of the property
recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with Zhong Hui Lian He Ji Tuan,
Ltd. (the &#8220;Zhonghui&#8221;). Pursuant thereto, the Company acquired <ix:nonFraction contextRef="c112" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure" id="ixv-38490">20</ix:nonFraction>% of the ownership of certain property and a parcel of the
land, with a view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the
areas of ABVC&#8217;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base
for the China market and global development of these interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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lock-up period of one year following the closing date of the transaction. In addition, the parties agreed that, after one year following
the closing of the transaction, if the market value of the Shares or the value of the Property increases or decreases, the parties will
negotiate in good faith to make reasonable adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The asset ownership certification is in the
application process. However, the Company&#8217;s ownership rights to the property and the associated land parcel, or a suitable replacement
property, are safeguarded under the terms of the cooperation agreement, which is legally binding and enforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Construction-in-progress is planned to
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Depreciation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-38496">1,286</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-38497">6,493</ix:nonFraction>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_InvestmentTextBlock-c0_cont_1" escape="true" name="us-gaap:InvestmentTextBlock" id="ixv-22111"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">6. LONG-TERM INVESTMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 30%; border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of related party</b></span></td> <td style="width: 1%"><span style="-keep: true">&#160;</span></td> <td style="width: 69%; border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent the investee relies on the Company for its business </b></span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td> <td><span style="-keep: true">&#160;</span></td> <td><ix:nonNumeric contextRef="c139" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-22343"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td> <td><span style="-keep: true">&#160;</span></td> <td><ix:nonNumeric contextRef="c140" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-22351"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td> <td><span style="-keep: true">&#160;</span></td> <td><ix:nonNumeric contextRef="c141" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-22359"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td> <td><span style="-keep: true">&#160;</span></td> <td><ix:nonNumeric contextRef="c142" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-22367"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from investee and provides research and development support service</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td> <td><span style="-keep: true">&#160;</span></td> <td><ix:nonNumeric contextRef="c143" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-22375"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr> </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<ix:continuation id="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Equity Method Investments, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">BioFirst Corporation</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-38516">1,663,537</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Rgene Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-208"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-209"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-38518">2,474,514</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation
    (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of March 31, 2024 and
December 31, 2023, the Company owns <ix:nonFraction contextRef="c124" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-38520">18.68</ix:nonFraction>% and <ix:nonFraction contextRef="c125" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-38521">18.68</ix:nonFraction>% common stock shares of BioFirst, respectively. The Company made a prepayment for
equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" scale="0" unitRef="usd" id="ixv-38522">2,688,578</ix:nonFraction>, recorded
as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration
process for this investment. The initial prepayment was $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaymentFeesOnAdvancesNet" scale="0" unitRef="usd" id="ixv-38523">1,895,556</ix:nonFraction>, which is a portion of the prepayment as of December 31, 2022, and
was converted into <ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesConverted1" scale="0" unitRef="shares" id="ixv-38524">994,450</ix:nonFraction> shares of BioFirst stock. As of March 31, 2024, the amount of prepayment for long-term investments in BioFirst
is $<ix:nonFraction contextRef="c126" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-38525">1,124,842</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-keep: true">&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-keep: true"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedBalanceSheetTableTextBlock" id="ixv-38526">Balance Sheet</ix:nonNumeric>s</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_2" id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-38527">1,439,444</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-38528">1,451,877</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-38529">651,560</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-38530">686,206</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38531">2,663,111</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38532">2,286,058</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-38533">101,908</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-38534">347,193</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Stockholders&#8217; Equity (Deficit)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-38535">674,015</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-38536">495,168</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 124; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_3" id="_InvestmentTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedIncomeStatementTableTextBlock" id="ixv-22762"><i style="-keep: true">Statement of Operations</i></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_2" id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Gross profit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c158" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-38538">220</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-211"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c158" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-38539">203,077</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c159" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-38540">406,233</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Share of losses from investments accounted for using the equity method</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-212"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-213"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and Chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to account for its equity investment
as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
March 31, 2024 and December 31, 2023, the Company owns <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-38541">26.65</ix:nonFraction>% and <ix:nonFraction contextRef="c8" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-38542">26.65</ix:nonFraction>% Common Stock shares of Rgene, respectively.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-keep: true">Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-38543">49,496</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-38545">238,193</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-38546">250,716</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38547">2,535,581</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38548">2,591,960</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-38549">1,194</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-38550">811</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Shareholders&#8217; Deficit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-38551">2,249,086</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-38552">2,291,517</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-keep: true">Statement of Operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Net sales</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-214"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-215"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Gross Profit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-216"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-217"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Net loss</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-38553">56,567</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-38554">81,842</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Share of loss from investments accounted for using the equity method</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-218"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-219"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-keep: true">&#160;</i></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">During the three months ended March
31, 2024 and 2023, there is no disposition of long-term investment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_InvestmentTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses on Equity Investments</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsTextBlock-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsTextBlock" id="ixv-23197"><span style="-keep: true">The components of losses on equity investments
for each period were as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_EquityMethodInvestmentsTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Three&#160;months&#160;Ended<br/>
    March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Share of equity method investee losses</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-220"><span style="-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-221"><span style="-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DebtDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock" id="ixv-23262"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">7. CONVERTIBLE NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $<ix:nonFraction contextRef="c162" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" scale="0" unitRef="usd" id="ixv-38555">3,704,167</ix:nonFraction> (the &#8220;Lind Offering&#8221;),
for a purchase price of $<ix:nonFraction contextRef="c162" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForPreviousAcquisition" scale="0" unitRef="usd" id="ixv-38556">3,175,000</ix:nonFraction> (the &#8220;Lind Note&#8221;), that is convertible into shares of the Company&#8217;s common stock
at an initial conversion price of $<ix:nonFraction contextRef="c162" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38557">1.05</ix:nonFraction> per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also issued Lind
a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to <ix:nonFraction contextRef="c163" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-38558">5,291,667</ix:nonFraction> shares of the Company&#8217;s common stock
at an initial exercise price of $<ix:nonFraction contextRef="c164" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-38559">1.05</ix:nonFraction> per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with the Note,
Note Shares and Warrants, the &#8220;Lind Securities&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Beginning with the date that is six months
from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company shall pay Lind an amount equal
to $<ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAmount" scale="0" unitRef="usd" id="ixv-38560">308,650.58</ix:nonFraction>, until the outstanding principal amount of the Lind Note has been paid in full prior to or on the Maturity Date or, if
earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof (the &#8220;Monthly Payments&#8221;).
At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of the Company&#8217;s common stock, or
(iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined by dividing (x) the principal amount
being paid in shares by (y) <ix:nonFraction contextRef="c165" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-38561">90</ix:nonFraction>% of the average of the 5 lowest daily VWAPs during the 20 trading days prior to the applicable payment
date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may make any Monthly Payments in shares
of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a cash premium of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfCashPermium" scale="-2" unitRef="pure" id="ixv-38562">5</ix:nonFraction>% of such Monthly
Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to <ix:nonFraction contextRef="c165" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfOutstandingPrincipalAmount" scale="-2" unitRef="pure" id="ixv-38563">120</ix:nonFraction>%&#160;of the then outstanding principal amount of the
Lind Note (the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the other Transaction Documents.
The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced
to <ix:nonFraction contextRef="c166" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfOutstandingPrincipalAmount" scale="-2" unitRef="pure" id="ixv-38564">115</ix:nonFraction>% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#8217;s market capitalization being below $<ix:nonFraction contextRef="c167" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:GeneralPartnersCapitalAccount" scale="6" unitRef="usd" id="ixv-38565">12.5</ix:nonFraction> million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#8217;s
control. &#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Lind Warrant may be exercised via cashless
exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The warrant exercise price was reset to $<ix:nonFraction contextRef="c168" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38566">3.5</ix:nonFraction>
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ReceivableWithImputedInterestFaceAmount" scale="0" unitRef="usd" id="ixv-38567">1,200,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForPreviousAcquisition" scale="0" unitRef="usd" id="ixv-38568">1,000,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c171" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockConvertibleConversionPrice" scale="0" unitRef="usdPershares" id="ixv-38569">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c170" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-38570">90</ix:nonFraction>% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-38571">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice" scale="0" unitRef="usdPershares" id="ixv-38572">2</ix:nonFraction> per share for a period of <ix:nonNumeric contextRef="c168" format="ixt-sec:duryear" name="abvc:PurchaseWarrantTerm" id="ixv-38573">5</ix:nonNumeric> years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-38574">480,795</ix:nonFraction>, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $<ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="abvc:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-38575">1.00</ix:nonFraction> (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $<ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ReceivableWithImputedInterestFaceAmount" scale="0" unitRef="usd" id="ixv-38576">1,000,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchasePriceAmount" scale="0" unitRef="usd" id="ixv-38577">833,333</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38578">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-38579">90</ix:nonFraction>% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a <ix:nonNumeric contextRef="c174" format="ixt-sec:duryear" name="abvc:PurchaseWarrantTerm" id="ixv-38580">5</ix:nonNumeric>-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRepurchaseOfWarrants" scale="0" unitRef="usd" id="ixv-38581">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38582">2</ix:nonFraction> per share. The warrants were valued using the Black-Scholes model. The fair value of
the warrants was determined to be $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-38583">394,071</ix:nonFraction>, which was recorded to debt discount.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of March 31, 2024 and December 31, 2023,
the aggregate carrying values of the convertible debentures were <span style="-sec-ix-hidden: hidden-fact-222"><ix:nonFraction contextRef="c175" decimals="0" format="ixt:fixed-zero" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-38584">$842,567</ix:nonFraction></span>&#160;and $<ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-38585">569,456</ix:nonFraction>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Total interest expenses in connection with
the above convertible note payable were $<ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPayableCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-38586">672,016</ix:nonFraction>&#160;and $<ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayable" scale="0" unitRef="usd" id="ixv-38587">31,587</ix:nonFraction> for the three months ended March 31, 2024 and 2023, respectively<span style="-sec-ix-hidden: hidden-fact-223">.</span>&#160;</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" id="ixv-23324"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" id="ixv-23330"><span style="-keep: true">Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">March&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Accrued research and development expense</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:AccruedResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-38588">1,799,583</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:AccruedResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-38589">1,799,583</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Accrued compensation and employee benefits</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeRelatedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38590">1,061,083</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeRelatedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38591">1,184,505</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Accrued royalties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedRoyaltiesCurrent" scale="0" unitRef="usd" id="ixv-38592">262,296</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedRoyaltiesCurrent" scale="0" unitRef="usd" id="ixv-38593">274,028</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-keep: true">Others</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38594">927,883</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38595">438,264</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38596">4,050,845</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38597">3,696,380</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_ShortTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:ShortTermDebtTextBlock" id="ixv-23465"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">9. BANK LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShortTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShortTermDebtTextBlock" id="ixv-23475"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfShortTermDebtTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-keep: true">Cathay United Bank</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38598">234,750</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38599">245,250</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-keep: true">CTBC Bank</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38600">626,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38601">654,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38602">860,750</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38603">899,250</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cathay United Bank</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in a credit limit amount of
NT$<ix:nonFraction contextRef="c179" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="twd" id="ixv-38604">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c179" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="usd" id="ixv-38605">234,750</ix:nonFraction>. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest
at a floating rate of prime rate plus <ix:nonFraction contextRef="c179" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-38606">1.31</ix:nonFraction>%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. The
Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement
with the same principal amount of NT$<ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-38607">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c181" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-38608">234,750</ix:nonFraction> for <ix:nonNumeric contextRef="c182" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-38609">one year</ix:nonNumeric>, which is due on September 6, 2023. On September
6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-38610">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-38611">234,750</ix:nonFraction>
for one year, which is due on September 6, 2024. As of March 31, 2024 and December 31, 2023, the effective interest rates per annum was
<ix:nonFraction contextRef="c185" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-38612">2.92</ix:nonFraction>% and <ix:nonFraction contextRef="c186" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-38613">2.87</ix:nonFraction>%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan, and is also personal guaranteed
by the Company&#8217;s chairman.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Interest expenses were $<ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38614">1,736</ix:nonFraction> and $<ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38615">1,649</ix:nonFraction> for
the three months ended March 31, 2024 and 2023, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 127; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_ShortTermDebtTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">CTBC Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in a credit
limit amount of NT$<ix:nonFraction contextRef="c189" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="twd" id="ixv-38616">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c189" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="usd" id="ixv-38617">313,000</ix:nonFraction>, and NT$<ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="twd" id="ixv-38618">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="usd" id="ixv-38619">313,000</ix:nonFraction>, respectively. Both two loans with the
same maturity date at <ix:nonNumeric contextRef="c191" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-38620">January 19, 2018</ix:nonNumeric>. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC
for <ix:nonNumeric contextRef="c191" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-38621">one year</ix:nonNumeric>. The Company renews the agreement with the bank every year.&#160;The loan balances bear interest at a fixed rate of <ix:nonFraction contextRef="c192" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-38622">2.5</ix:nonFraction>%
per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed
by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan has opened a TCD account with CTBC
bank to guarantee the loan going forward.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Interest expenses were $<ix:nonFraction contextRef="c191" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38623">3,964</ix:nonFraction> and $<ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38624">3,831</ix:nonFraction> for
the three months ended March 31, 2024 and 2023, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cathay Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 21, 2019, the Company received
a loan in the amount of $<ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBankLoansAndNotesPayable" scale="0" unitRef="usd" id="ixv-38625">500,000</ix:nonFraction> from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $<ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-38626">1,000,000</ix:nonFraction> with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (<ix:nonFraction contextRef="c195" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-38627">1</ix:nonFraction>%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (<ix:nonFraction contextRef="c196" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-38628">5</ix:nonFraction>%)
plus the Regular Interest Rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $<ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanAgreementAndNoteAmountNotExceeding" scale="0" unitRef="usd" id="ixv-38629">500,000</ix:nonFraction>
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On June 30, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $<ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38630"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38631">350,000</ix:nonFraction></ix:nonFraction>. On December 3, 2020, the Company renewed the Loan Agreement with the principal
amount of $<ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38632">650,000</ix:nonFraction> for ten months, which is due on October 31, 2021. On October 31, 2021, the Company renewed the Loan Agreement with
the principal amount of $<ix:nonFraction contextRef="c201" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38633">650,000</ix:nonFraction> for twelve months, which is due on October 30, 2022. On September 24, 2021, the Cathay Bank has increased
the line of credit to $<ix:nonFraction contextRef="c202" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity" scale="0" unitRef="usd" id="ixv-38634">1,000,000</ix:nonFraction> from $<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity" scale="0" unitRef="usd" id="ixv-38635">650,000</ix:nonFraction>. The Loan Agreement was further extended and due on December 31, 2022. The outstanding
loan balance was $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-38636">1,000,000</ix:nonFraction>&#160;as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid. As of
March 31, 2024 and December 31, 2023, the effective interest rates per annum was <ix:nonFraction contextRef="c196" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtInterestRateIncrease" scale="-2" unitRef="pure" id="ixv-38637">0</ix:nonFraction>%&#160;and <ix:nonFraction contextRef="c204" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtInterestRateIncrease" scale="-2" unitRef="pure" id="ixv-38638">0</ix:nonFraction>%,&#160;respectively and the outstanding
loan balance were $<ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-38639">0</ix:nonFraction> and $<ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-38640">0</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Interest expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38641">1,736</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38642">10,209</ix:nonFraction>
for the three months ended March 31, 2024 and 2023, respectively.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 128; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" id="ixv-23662"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">10. RELATED PARTIES TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" id="ixv-23668"><span style="-keep: true">The related parties of the Company with whom
transactions are reported in these financial statements are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due from related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 3). <ix:nonNumeric contextRef="c209" name="us-gaap:DebtInstrumentInterestRateTerms" id="ixv-38673">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</ix:nonNumeric> As of March 31, 2024 and December 31, 2023, due from BHK was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty" scale="0" unitRef="usd" id="ixv-38674">123,363</ix:nonFraction> and $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty" scale="0" unitRef="usd" id="ixv-38675">113,516</ix:nonFraction>, respectively.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Due to related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Due to a Director</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt"><span style="-keep: true">&#160;Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock" id="ixv-24452"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">11. INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" id="ixv-24458"><span style="-keep: true">Deferred tax assets (liability) as of March 31, 2024
and December 31, 2023 consist approximately of:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31, <br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Loss on impairment of Assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOther" scale="0" unitRef="usd" id="ixv-38701">644,978</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOther" scale="0" unitRef="usd" id="ixv-38702">713,223</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Net operating loss carryforwards</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd" id="ixv-38703">5,607,804</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd" id="ixv-38704">5,568,391</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Operating lease liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilities" scale="0" unitRef="usd" id="ixv-38705">213,482</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilities" scale="0" unitRef="usd" id="ixv-38706">213,482</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Operating lease assets</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:DeferredTaxAssetsOperatingLeaseAssets" scale="0" sign="-" unitRef="usd" id="ixv-38707">213,482</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DeferredTaxAssetsOperatingLeaseAssets" scale="0" sign="-" unitRef="usd" id="ixv-38708">213,482</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Deferred tax assets, Gross</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd" id="ixv-38709">6,252,782</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd" id="ixv-38710">6,281,614</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Valuation allowance</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-38711">6,252,782</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-38712">6,281,614</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Deferred tax assets, net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-225"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 131; Value: 1 --><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="ixv-24642"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">12. EQUITY</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 3, 2023, the Company issued&#160;<ix:nonFraction contextRef="c253" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-38713">223,411</ix:nonFraction>&#160;shares
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $<ix:nonFraction contextRef="c163" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-38714">3,704,167</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SupplementalDeferredPurchasePrice" scale="0" unitRef="usd" id="ixv-38715">3,175,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $<ix:nonFraction contextRef="c255" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-38716">1.05</ix:nonFraction>&#160;per share, subject to adjustment. The Company also issued Lind a common stock
purchase warrant to purchase up to&#160;<ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-38717">5,291,667</ix:nonFraction>&#160;shares of the Company&#8217;s common stock at an initial exercise price of $<ix:nonFraction contextRef="c256" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceDecrease" scale="0" unitRef="usdPershares" id="ixv-38718">1.05</ix:nonFraction>&#160;per
share, subject to adjustment. During the period ended March 31, 2024, the Company has been repaying Lind with securities for <ix:nonFraction contextRef="c257" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedBalanceShares" scale="0" unitRef="shares" id="ixv-38719">751,795</ix:nonFraction>
shares, totaling $<ix:nonFraction contextRef="c257" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-38720">681,000</ix:nonFraction>.&#160;During July 2023, the warrant exercise price was reset to $<ix:nonFraction contextRef="c258" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-38721">3.5</ix:nonFraction> in accordance to the issuance of common
stock in relation to securities purchase agreement on July 2023. As of March 31, 2024, the warrant has not yet been exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 27, 2023, the Company entered into
that certain securities purchase agreement. relating to the offer and sale of <ix:nonFraction contextRef="c259" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" scale="0" unitRef="shares" id="ixv-38722">300,000</ix:nonFraction> shares of common stock, par value $<ix:nonFraction contextRef="c260" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-38723">0.001</ix:nonFraction> per share
and <ix:nonFraction contextRef="c261" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares" id="ixv-38724">200,000</ix:nonFraction> pre-funded warrants, at an exercise price of $<ix:nonFraction contextRef="c261" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-38725">0.001</ix:nonFraction> per share, in a registered direct offering. Pursuant to the Purchase
Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $<ix:nonFraction contextRef="c262" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-38726">3.50</ix:nonFraction>, for gross proceeds
of $<ix:nonFraction contextRef="c263" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfWarrants" scale="0" unitRef="usd" id="ixv-38727">1,750,000</ix:nonFraction>, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded warrants were exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On August 14, 2023, the Company entered into
a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired <ix:nonFraction contextRef="c264" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure" id="ixv-38728">20</ix:nonFraction>% of the ownership of a property and the parcel of the
land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued to Zhonghui, an aggregate of <ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateCommonStockShares" scale="0" unitRef="shares" id="ixv-38729">370,000</ix:nonFraction>
shares of the Company&#8217;s common stock, at a per share price of $<ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-38730">20</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-38731">1,200,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SupplementalDeferredPurchasePrice" scale="0" unitRef="usd" id="ixv-38732">1,000,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c168" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceDecrease" scale="0" unitRef="usdPershares" id="ixv-38733">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c168" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtConversionConvertedInstrumentRate" scale="-2" unitRef="pure" id="ixv-38734">90</ix:nonFraction>% of the average of the three lowest VWAPs during the <ix:nonFraction contextRef="c265" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdTradingDays" scale="0" unitRef="pure" id="ixv-38735">20</ix:nonFraction> trading days prior
to conversion. Lind will also receive a <ix:nonNumeric contextRef="c168" format="ixt-sec:duryear" name="us-gaap:CreditDerivativeTerm1" id="ixv-38736">5</ix:nonNumeric>-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares" id="ixv-38737">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-38738">2</ix:nonFraction> per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-38739">480,795</ix:nonFraction>, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $<ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38740">1.00</ix:nonFraction> (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $<ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-38741">1,000,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SupplementalDeferredPurchasePrice" scale="0" unitRef="usd" id="ixv-38742">833,333</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceDecrease" scale="0" unitRef="usdPershares" id="ixv-38743">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtConversionConvertedInstrumentRate" scale="-2" unitRef="pure" id="ixv-38744">90</ix:nonFraction>% of the average of the three lowest VWAPs during the <ix:nonFraction contextRef="c266" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdTradingDays" scale="0" unitRef="pure" id="ixv-38745">20</ix:nonFraction> trading days prior
to conversion. Lind will also receive a <ix:nonNumeric contextRef="c174" format="ixt-sec:duryear" name="us-gaap:CreditDerivativeTerm1" id="ixv-38746">5</ix:nonNumeric>-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares" id="ixv-38747">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-38748">2</ix:nonFraction> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 27, 2024, the Company granted <ix:nonFraction contextRef="c267" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" scale="0" unitRef="shares" id="ixv-38749">1,241,615</ix:nonFraction>
restricted shares to its employees and directors under the 2016 Equity Incentive Plan, with an issuance date of February 2, 2024. These
shares are subject to a three-year restriction period.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" id="ixv-24693"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">13. STOCK OPTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On October 30, 2020, the Company issued an
aggregate of <ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod" scale="0" unitRef="shares" id="ixv-38750">545,182</ix:nonFraction> shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $<ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38751">2</ix:nonFraction> per share; the total amount of converted salaries and consulting fees
was $<ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockAmountConverted1" scale="0" unitRef="usd" id="ixv-38752">1,090,361</ix:nonFraction>. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase <ix:nonFraction contextRef="c269" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward" scale="0" unitRef="shares" id="ixv-38753">545,182</ix:nonFraction> shares of the Company&#8217;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c269" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-38754">10</ix:nonNumeric> years from the grant date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On October 15, 2021, the Company entered&#160;into
stock option agreements with <ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="abvc:NumberOfDirectors" scale="0" unitRef="pure" id="ixv-38755">11</ix:nonFraction> directors and <ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="abvc:NumberOfEmployees" scale="0" unitRef="pure" id="ixv-38756">3</ix:nonFraction> employees, pursuant to which the Company granted options to purchase an aggregate of
<ix:nonFraction contextRef="c271" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward" scale="0" unitRef="shares" id="ixv-38757">1,280,002</ix:nonFraction> shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $<ix:nonFraction contextRef="c271" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38758">3</ix:nonFraction> per share. The options
were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c270" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-38759">10</ix:nonNumeric> years from the grant date.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On April 16, 2022, the Company entered into
stock option agreements with <ix:nonFraction contextRef="c272" decimals="0" format="ixt:num-dot-decimal" name="abvc:NumberOfDirectors" scale="0" unitRef="pure" id="ixv-38760">5</ix:nonFraction> directors, pursuant to which the Company agreed to grant options to purchase an aggregate of <ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward" scale="0" unitRef="shares" id="ixv-38761">761,920</ix:nonFraction> shares
of common stock under the 2016 Equity Incentive Plan, at an exercise price of $<ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-38762">3</ix:nonFraction> per share, exercisable for <ix:nonNumeric contextRef="c272" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-38763">10</ix:nonNumeric> years from the grant date.
As of March 31, 2024, these stock options have not been granted.&#160;&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" id="ixv-24711"><span style="-keep: true">Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Number of<br/> Underlying<br/> Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Weighted-<br/> Average<br/> Exercise<br/> Price<br/> Per&#160;Share</span></td><td style="padding-bottom: 1.5pt; 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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><span style="-keep: true">Weighted-average shares outstanding:</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Stock options</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-238"><span style="-keep: true">&#8211;</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Weighted-average shares outstanding - Diluted</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">Loss per share</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-keep: true">-Basic</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c40" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-38785">0.40</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c19" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-38786">0.55</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-keep: true">-Diluted</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c40" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-38787">0.40</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c19" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-38788">0.55</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">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.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock" id="ixv-25378"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">15. LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company applied the following practical
expedients in the transition to the new standard and allowed under ASC 842:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than <ix:nonNumeric contextRef="c278" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseRemainingLeaseTerm" id="ixv-38789">twelve months</ix:nonNumeric>.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
<ix:nonNumeric contextRef="c0" continuedAt="_OperatingLeaseLeaseIncomeTableTextBlock-c0_cont_1" escape="true" name="us-gaap:OperatingLeaseLeaseIncomeTableTextBlock" id="ixv-38790">The Company&#8217;s operating leases have remaining lease terms of up to approximately <ix:nonNumeric contextRef="c1" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseRemainingLeaseTerm" id="ixv-38791">five years</ix:nonNumeric>.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_OperatingLeaseLeaseIncomeTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">March 31, <br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31, <br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-keep: true">ASSETS</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Operating lease right-of-use assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-38792">708,023</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold"><span style="-keep: true">LIABILITIES</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Operating lease liabilities (current)</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true"><i>Supplemental Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c0_cont_2" id="_LeaseCostTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:continuation continuedAt="_LeaseCostTableTextBlock-c0_cont_3" id="_LeaseCostTableTextBlock-c0_cont_2"><span style="-keep: true">Other information related to leases is presented
below:</span></ix:continuation></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c0_cont_4" id="_LeaseCostTableTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Cash paid for amounts included in the measurement of operating lease liabilities</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" id="ixv-25838"><span style="-keep: true">The minimum future annual payments under non-cancellable
leases during the next <ix:nonNumeric contextRef="c1" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseRenewalTerm" id="ixv-38806">five years</ix:nonNumeric> and thereafter, at rates now in force, are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Operating<br/> leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 88%"><span style="-keep: true">2024 (excluding three months ended March 31, 2024)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" scale="0" unitRef="usd" id="ixv-38807">303,008</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">2025</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" scale="0" unitRef="usd" id="ixv-38808">350,809</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">2026</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd" id="ixv-38809">56,916</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Thereafter</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-240"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Total future minimum lease payments, undiscounted</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" scale="0" unitRef="usd" id="ixv-38810">710,733</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Less: Imputed interest</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" scale="0" unitRef="usd" id="ixv-38811">2,711</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Present value of future minimum lease payments</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd" id="ixv-38812">708,022</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SubsequentEventsTextBlock" id="ixv-25936"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">16. SUBSEQUENT EVENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has evaluated subsequent events
and transactions that occurred after March 31, 2024 up through the date the Company issued these unaudited consolidated financial statements
on May 17, 2024. All subsequent events requiring recognition as of March 31, 2024 have been incorporated into these unaudited consolidated
financial statements and there are no other subsequent events that require disclosure in accordance with FASB ASC Topic 855, &#8220;Subsequent
Events.&#8221;</span></p></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 136; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><img alt="" src="fin_001.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="k_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 48px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To:</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Board of Directors and Stockholders of</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    BioPharma, Inc.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Opinion on the Financial Statements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">We have audited the accompanying
consolidated balance sheets of ABVC BioPharma, Inc., and subsidiaries (collectively the &#8220;Company&#8221;) as of December 31, 2023,
and 2022, and the related consolidated statements of operation and comprehensive loss, cash flows, stockholders&#8217; equity (deficit),
and the related notes (collectively referred to as the &#8220;financial statements&#8221;). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of December 31, 2023, and 2022, and the results of
its operations and its cash flows&#160;in each of the years for the two-year period ended December 31, 2023, in conformity with accounting
principles generally accepted in the United States of America.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Substantial Doubt about the Company&#8217;s
Ability to Continue as a Going Concern</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">The accompanying financial
statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements,
the Company incurred substantial losses during the year ended December 31, 2023. As of December 31, 2023, the Company had a working capital
deficit and net cash outflows from operating activities. These conditions raise substantial doubt about the Company&#8217;s ability to
continue as a going concern. Management&#8217;s plans in regard to these matters are also described in Note 2. The financial statements
do not include any adjustments that might result from the outcome of this uncertainty.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Basis for Opinion</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">These financial statements
are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s financial
statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and
the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">We conducted our audits
in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required
to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required
to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness
of our internal control over financial reporting. Accordingly, we express no such opinion	.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">Our audits included performing
procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for
our opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="fin_002.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">Critical Audit Matters</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">The critical audit matters
communicated below are matters arising from the current period audit of the financial statements that were communicated or required to
be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements
and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter
in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-keep: true">Purchase of property via common stock</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">As described in Note 5
of the financial statements, the Company acquired the property by entered and governed by a complex cooperation agreement. The terms
and conditions of the agreement dictate the proper categorization and recognition of these property in the Company&#8217;s financial
statements. Accordingly, we have identified the purchase of property and equipment via common stock as a critical audit matter due to
the complexity of such cooperation agreements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">The primary audit procedures
we performed in order to address this critical audit matter were the following: (i) examined the cooperation agreement and other related
documents, evaluated the terms and conditions, (ii) gained an understanding of the structure set forth by the agreement by enquiring
with management, (iii) confirmed with the counterparty in the cooperation agreement with their understanding of the terms and conditions
of the cooperation agreements and compared their responses with the Company&#8217;s books and records, (iv) tested the reasonableness,
completeness, mathematical accuracy and relevance of key underlying data used in the valuation of the property. <span>Common
stock, additional paid in capital and property and equipment, net is affected by this critical audit matter.</span></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-keep: true">Stock-based compensation to third parties</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">As described in Note 12
of the financial statements, the Company granted common stock to third parties as consideration to consultants for services rendered;
these grants were recorded as stock-based compensation expense in the Company&#8217;s results of operations. We identified the recognition
of stock-based compensation to non-employees as a critical audit matter due to the significant judgments and assumptions made by management
to apply proper valuation and allocation to such grants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">The primary procedures
we performed in order to address this critical audit matter were the following: (i) obtained and examined the board meeting minutes,
board resolutions, and service contracts, (ii) evaluated the reasonableness of the fair value of services received from the non-employees
receiving the grants, either measured at the fair value at the outset of the contract, or around the completion date of the service contract
and compared those amounts against the fair value of the grants based on the prevailing market value. <span>Common
stock, additional paid in capital and stock-based compensation is affected by this critical audit matter.</span></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><img alt="" src="fin_003.jpg"/><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">WWC, P.C.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">Certified Public Accountants</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">PCAOB ID No. 1171</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">We have served as the Company&#8217;s auditor since 2022.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">San Mateo, California</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">March 13, 2024</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">&#160;</b></p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED BALANCE SHEETS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-keep: true">ASSETS</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">Current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="-keep: true">Cash and cash equivalents</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-38813">60,155</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-38814">85,265</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Restricted cash</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-38815">656,625</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-38816">1,306,463</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Accounts receivable, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd" id="ixv-38817">1,530</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Accounts receivable &#8211; related parties, net</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-38820">757,343</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Due from related parties &#8211; current</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-38822">513,819</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-38823">79,312</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-38824">75,797</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Prepaid expense and other current assets</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-38825">101,051</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-38826">150,235</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-38831">809,283</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd" id="ixv-38833">2,527,740</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-11"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-38836">78,789</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-38838">62,442</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-38840">1,274,842</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-38842">113,516</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-38843">865,477</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 0.25in"><span style="-keep: true">Total Assets</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">LIABILITIES AND EQUITY</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Short-term bank loans</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38846">899,250</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-38847">1,893,750</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38848">3,696,380</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38849">2,909,587</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Contract liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ContractWithCustomerLiabilityCurrent" scale="0" unitRef="usd" id="ixv-38850">79,500</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ContractWithCustomerLiabilityCurrent" scale="0" unitRef="usd" id="ixv-38851">10,985</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Taxes payables</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrent" scale="0" unitRef="usd" id="ixv-38852">112,946</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Operating lease liabilities &#8211; current portion</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-38853">401,826</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-38854">369,314</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Due to related parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38855">173,132</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38856">359,992</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Convertible notes payable &#8211; third parties, net</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayableCurrent" scale="0" unitRef="usd" id="ixv-38857">569,456</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in"><span style="-keep: true">Total Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38858">5,932,490</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-38859">5,543,628</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt"><span style="-keep: true">Total Liabilities and Equity</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
                                            period results have been adjusted to reflect the 1-for-10 reverse stock split effected on
                                            July 25, 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED STATEMENTS OF OPERATIONS AND
COMPREHENSIVE LOSS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended <br/> December&#160;31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: bold"><span style="-keep: true">Revenues</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-38898">152,430</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-38899">969,783</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">Cost of revenues</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-38900">302,037</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-38901">286,415</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Gross (loss) profit</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" sign="-" unitRef="usd" id="ixv-38902">149,607</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-38903">683,368</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Operating expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Selling, general and administrative expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-38904">5,368,278</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-38905">6,067,545</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Research and development expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-38906">1,062,916</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-38907">2,693,457</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Stock-based compensation</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38908">1,635,708</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38909">7,036,778</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in"><span style="-keep: true">Total operating expenses</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-38910">8,066,902</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-38911">15,797,780</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Loss from operations</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-38912">8,216,509</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-38913">15,114,412</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Other income (expense)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Interest income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentIncomeInterest" scale="0" unitRef="usd" id="ixv-38914">185,481</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentIncomeInterest" scale="0" unitRef="usd" id="ixv-38915">187,817</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Interest expense</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-38916">2,493,340</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-38917">293,968</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Operating sublease income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-38918">65,900</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-38919">107,150</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Impairment loss</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-27"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillImpairmentLoss" scale="0" unitRef="usd" id="ixv-38920">110,125</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Investment loss</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-28"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnInvestments" scale="0" sign="-" unitRef="usd" id="ixv-38921">7,446</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Gain (loss) on foreign exchange changes</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" unitRef="usd" id="ixv-38922">22,690</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" sign="-" unitRef="usd" id="ixv-38923">259,463</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Loss on investment in equity securities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" scale="0" sign="-" unitRef="usd" id="ixv-38924">221,888</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-29"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Other income (expenses)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Foreign currency translation adjustment</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Comprehensive loss</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">Net loss per share:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-31; -sec-ix-hidden: hidden-fact-30"><span style="-keep: true">Basic and diluted</span></div></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-38943">2.43</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-38944">5.19</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted average number of common shares outstanding<sup>(1)</sup>:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-33; -sec-ix-hidden: hidden-fact-32"><span style="-keep: true">Basic and diluted</span></div></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="INF" format="ixt:num-dot-decimal" id="ix_22_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">4,335,650</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="INF" format="ixt:num-dot-decimal" id="ix_23_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">3,166,460</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
                                            period results have been adjusted to reflect the 1-for-10 reverse stock split effected on
                                            July 25, 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 140; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_009"></a></div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b style="-keep: true">ABVC BIOPHARMA, INC.
AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">FOR THE YEAR ENDED DECEMBER 31, 2023 AND
2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-keep: true">Cash flows from operating activities</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Net loss</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Adjustments to reconcile net loss to net cash used in operating
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Depreciation</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-38949">28,531</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Stock-based&#160; compensation</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38951">1,635,708</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-38952">7,036,778</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Inventory allowance for valuation losses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="abvc:InventoryAllowanceForValuationLosses" scale="0" unitRef="usd" id="ixv-38953">25,975</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Provision for doubtful accounts</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd" id="ixv-38954">1,455,101</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd" id="ixv-38955">184,589</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Other non-cash expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-38956">2,413,746</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-38957">32,350</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Impairment of prepaid expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd" id="ixv-38958">110,125</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Loss on investment in equity securities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" scale="0" sign="-" unitRef="usd" id="ixv-38959">221,888</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-39"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Deferred tax&#160;expense</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-38960">115,668</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-38961">864,802</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Changes in operating assets and liabilities:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Decrease (increase) in accounts receivable</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" sign="-" unitRef="usd" id="ixv-38962">228,557</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd" id="ixv-38963">614,166</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Decrease (increase) in prepaid expenses and other current
    assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" sign="-" unitRef="usd" id="ixv-38964">101,926</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" sign="-" unitRef="usd" id="ixv-38965">238,092</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Decrease (increase) in due from related parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-38966">321,776</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-38967">837,014</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Increase (decrease) in accrued expenses and other current
    liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" unitRef="usd" id="ixv-38968">786,793</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" unitRef="usd" id="ixv-38969">1,608,784</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Increase (decrease) in contract liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInContractWithCustomerLiability" scale="0" unitRef="usd" id="ixv-38970">68,515</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Increase (decrease) in tenant security deposit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" unitRef="usd" id="ixv-38971">13,700</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" sign="-" unitRef="usd" id="ixv-38972">2,600</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Increase (decrease) in Taxes payables</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable" scale="0" unitRef="usd" id="ixv-38973">112,946</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-41"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.5in"><span style="-keep: true">Increase (decrease) in due to related
    parties</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" sign="-" unitRef="usd" id="ixv-38974">186,860</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" unitRef="usd" id="ixv-38975">242,469</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 45pt"><span style="-keep: true">Net cash used in
    operating activities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-38976">4,235,845</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-38977">7,398,391</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Cash flows from financing activities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Repayment of short-term bank loans</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Proceeds from issuance of warrants</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Proceeds from short-term bank loans</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromShortTermDebt" scale="0" unitRef="usd" id="ixv-38988">350,000</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromConvertibleDebt" scale="0" unitRef="usd" id="ixv-38989">1,462,622</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-45"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 45pt"><span style="-keep: true">Net cash provided
    by financing activities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Effect of exchange
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38992">2,123</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd" id="ixv-38993">67,337</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net increase (decrease)
    in cash and cash equivalents and restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd" id="ixv-38994">674,948</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd" id="ixv-38995">5,173,487</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Cash and cash equivalents and restricted
    cash</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Beginning</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38996">1,391,728</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38997">6,565,215</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Ending</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-38999">1,391,728</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Supplemental disclosure of cash flows</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Cash paid during the year for:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Non-cash financing and investing activities</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-46"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Issuance of common stock for conversion
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-47"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_010"></a></div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b style="-keep: true">ABVC BIOPHARMA,
INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217;
EQUITY (DEFICIT)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">FOR THE YEAR ENDED DECEMBER 31, 2023 AND
2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Common
    Stock</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Stock</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Additional</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Accumulated<br/> Other</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Treasury
    Stock</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Non</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Stockholders&#8217;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Number&#160;of<br/>
    shares<sup>(1)</sup></b></span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Amounts<sup>(1)</sup></b></span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Subscription<br/>
    Receivable</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Paid-in<br/>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Accumulated<br/>
    Deficit</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Comprehensive<br/>
    Income</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Number&#160;of<br/>
    Shares<sup>(1)</sup></b></span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Amount</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">controlling<br/>
    Interest</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Total
    <br/> Equity</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 37%; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Balance at December&#160;31, 2021</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c54" decimals="INF" format="ixt:num-dot-decimal" id="ix_53_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">2,893,089</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" id="ix_54_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">2,893</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-39008">2,257,400</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c56" decimals="0" format="ixt:num-dot-decimal" id="ix_55_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">58,139,700</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c57" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-39010">38,481,200</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-39011">539,660</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c59" decimals="INF" format="ixt:num-dot-decimal" id="ix_56_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c59" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-39013">9,100,000</ix:nonFraction></span></td><td style="width: 0.1%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 0.1%"><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common shares for
    cash</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-108"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" id="ix_59_fact" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">3,663,725</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-109"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-110"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-112"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common shares for
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" id="ix_62_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">4,891,695</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-39023">4,891,888</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Stock-based compensation for services</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c62" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockbasedCompensationForServices" scale="0" unitRef="usd" id="ixv-39024">902,960</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-121"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-122"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-124"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-125"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockbasedCompensationForServices" scale="0" unitRef="usd" id="ixv-39025">902,960</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Stock-based compensation for options
    granted</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-126"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-127"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" id="ix_63_fact" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">1,241,930</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-128"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-129"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-130"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-131"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-39027">1,241,930</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Net loss for the year</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-39028">16,423,239</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c67" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd" id="ixv-39029">110,865</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-39030">16,312,374</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Cumulative
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137"><span style="font-size: 8pt">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138"><span style="font-size: 8pt">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139"><span style="font-size: 8pt">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140"><span style="font-size: 8pt">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c65" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-39031">22,532</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141"><span style="font-size: 8pt">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142"><span style="font-size: 8pt">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-39032">22,532</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Balance at December 31, 2022</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-146"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-147"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-148"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common shares for
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" id="ix_73_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">732,696</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-151"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-152"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-153"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-154"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-39050">732,748</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common shares for
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="INF" format="ixt:num-dot-decimal" id="ix_74_fact" name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" scale="0" unitRef="shares">370,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" id="ix_75_fact" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd">370</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-155"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" id="ix_76_fact" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd">7,399,630</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-156"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-157"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-158"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-159"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-160"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd" id="ixv-39054">7,400,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of common shares upon exercise of convertible
    notes</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="INF" format="ixt:num-dot-decimal" id="ix_77_fact" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" scale="0" unitRef="shares">3,732,167</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" id="ix_78_fact" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd">3,732</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-161"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" id="ix_79_fact" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd">3,302,380</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-162"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-163"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-164"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-165"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-166"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd" id="ixv-39058">3,306,112</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Warrant issued with convertible
    notes payable</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-167"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-168"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-170"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of pre-funded warrant</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-177"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-178"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd" id="ixv-39062">700,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Exercise of pre-funded warrant</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" id="ix_83_fact" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">200</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-179"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-180"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-181"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-182"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-183"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-184"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-185"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Stock-based compensation for services</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-186"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockbasedCompensationForServices" scale="0" unitRef="usd" id="ixv-39066">902,960</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-187"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-188"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-189"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-190"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-191"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockbasedCompensationForServices" scale="0" unitRef="usd" id="ixv-39067">902,960</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Net loss for the year</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-192"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-193"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-194"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-39068">10,515,656</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-195"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-196"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-39069">394,632</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-39070">10,910,288</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Cumulative transaction adjustments</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-197"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-198"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-199"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-200"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-39071">741</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-201"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-202"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-39072">741</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Distribute
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
                                            period results have been adjusted to reflect the 1-for-10 reverse stock split effected on
                                            July 25, 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i style="-keep: true">The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><div><a id="k_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" id="ixv-30979"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Acquisition of AiBtl BioPharma Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 12, 2023, the Company and one
of its subsidiaries, BioLite, Inc. (&#8220;BioLite Taiwan&#8221;) each entered into a multi-year, global licensing agreement with AiBtl
BioPharma Inc. (&#8220;AIBL&#8221;, or the acquired company) for the Company and BioLite Taiwan&#8217;s CNS drugs with the indications
of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (collectively, the &#8220;Licensed Products&#8221;).
The potential license will cover the Licensed Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite Taiwan received <ix:nonFraction contextRef="c279" decimals="-6" format="ixt:num-dot-decimal" name="abvc:AggregateOfSharesIssued" scale="6" unitRef="shares" id="ixv-39087">23</ix:nonFraction> million shares of AIBL stock and as a result, the Company has a controlling
interest over AIBL. If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $<ix:nonFraction contextRef="c280" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RoyaltyExpense" scale="0" unitRef="usd" id="ixv-39088">3,500,000</ix:nonFraction> and royalties
equaling <ix:nonFraction contextRef="c280" decimals="2" format="ixt:num-dot-decimal" name="abvc:royaltiesPercentage" scale="-2" unitRef="pure" id="ixv-39089">5</ix:nonFraction>% of net sales, up to $<ix:nonFraction contextRef="c280" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:ExciseAndSalesTaxes" scale="6" unitRef="usd" id="ixv-39090">100</ix:nonFraction> million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company concluded the assets acquired
and liabilities assumed did not meet the definition of a business as a limited number of inputs were acquired but no substantive business
processes or signs of output were acquired. As such, the acquisition was accounted for as an asset purchase. The purchase consideration
was nonmonetary assets (patent) and transfer on November12, 2023. The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"><span style="-keep: true">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 143; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="abvc:LiquidityAndGoingConcernTextBlock" id="ixv-31014"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">2. LIQUIDITY AND GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The accompanying financial statements have
been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2023, the Company reported net loss of $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-39091">10,910,288</ix:nonFraction>. As of December 31,
2023, the Company&#8217;s working capital deficit was $<ix:nonFraction contextRef="c281" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalDeficit" scale="0" sign="-" unitRef="usd" id="ixv-39092">4,275,781</ix:nonFraction>.&#160; In addition, the Company had net cash outflows of $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-39093">4,235,845</ix:nonFraction>&#160;from
operating activities for the year ended December 31, 2023. These conditions give rise to substantial doubt as to whether the Company
will be able to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">To sustain its ability to support the Company&#8217;s
operating activities, the Company may have to consider supplementing its available sources of funds through the following sources:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">cash generated from
    operations;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">financial support from
    the Company&#8217;s related party and shareholders.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private or public offerings, or financial support from
related parties or shareholders. If the Company is not able to generate positive operating cash flows, and raise additional capital,
there is the risk that the Company may not be able to meet its short-term obligations. All of these factors raise substantial doubt about
the ability of the Company to continue as a going concern. The audited financial statements for the years ended December 31, 2023 and
2022 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability
and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to
continue as a going concern.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock" id="ixv-31063"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" id="ixv-31068"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_BasisOfAccountingPolicyPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;)
and pursuant to the regulations of the Securities and Exchange Commission (the &#8220;SEC&#8221;). All significant intercompany transactions
and account balances have been eliminated.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_PriorPeriodReclassificationAdjustmentDescription-c8_cont_1" escape="true" name="us-gaap:PriorPeriodReclassificationAdjustmentDescription" id="ixv-31078"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reclassifications of Prior Year Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_PriorPeriodReclassificationAdjustmentDescription-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Certain prior year unaudited consolidated
balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_FiscalPeriod-c8_cont_1" escape="true" name="us-gaap:FiscalPeriod" id="ixv-31088"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_FiscalPeriod-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_UseOfEstimates-c8_cont_1" escape="true" name="us-gaap:UseOfEstimates" id="ixv-31098"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_UseOfEstimates-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>


</div><!-- Field: Page; Sequence: 144; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_2" id="_SignificantAccountingPoliciesTextBlock-c8_cont_1"><ix:nonNumeric contextRef="c8" continuedAt="abvc_StockReverseSplitsPolicyTextBlock-c8_cont_1" escape="true" name="abvc:StockReverseSplitsPolicyTextBlock" id="ixv-31123"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_StockReverseSplitsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><ix:nonNumeric contextRef="c282" name="us-gaap:StockholdersEquityReverseStockSplit" id="ixv-39094">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock.</ix:nonNumeric> The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-K reflect this 1-for-10 reverse stock split.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock" id="ixv-31133"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1&#8211;&#160;Inputs
    are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2&#8211;&#160;Inputs
    other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as
    quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
    or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3&#8211;&#160;Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>


</div><!-- Field: Page; Sequence: 145; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_3" id="_SignificantAccountingPoliciesTextBlock-c8_cont_2"><ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c8_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accrued expenses and other current liabilities, and due to related parties approximate fair
value due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loans, convertible notes payable,
and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_ConcentrationRiskCreditRisk-c8_cont_1" escape="true" name="us-gaap:ConcentrationRiskCreditRisk" id="ixv-31196"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ConcentrationRiskCreditRisk-c8_cont_2" id="_ConcentrationRiskCreditRisk-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ConcentrationRiskCreditRisk-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c8_cont_1" escape="true" name="abvc:ConcentrationOfClientsPolicyTextBlock" id="ixv-31211"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Clients</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c8_cont_2" id="abvc_ConcentrationOfClientsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for <ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent" scale="-2" unitRef="pure" id="ixv-39095">87.24</ix:nonFraction>%
of the Company&#8217;s total account receivable.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c8_cont_3" id="abvc_ConcentrationOfClientsPolicyTextBlock-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of December 31, 2022, the most major clients,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for <ix:nonFraction contextRef="c5" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalAccountReceivablePercentage" scale="-2" unitRef="pure" id="ixv-39096">71.89</ix:nonFraction>%
of the Company&#8217;s total account receivable; the second major client with its Chairman being the Board of Director of BioKey, accounted
for <ix:nonFraction contextRef="c283" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalAccountReceivablePercentage" scale="-2" unitRef="pure" id="ixv-39097">16.62</ix:nonFraction>% of the Company&#8217;s total account receivable.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ConcentrationOfClientsPolicyTextBlock-c8_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For the year ended December 31, 2023, the
most major client, distributing nutritional supplement in Asia Pacific, accounted for <ix:nonFraction contextRef="c8" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenuesPercentage" scale="-2" unitRef="pure" id="ixv-39098">80.04</ix:nonFraction>% of the Company&#8217;s total revenues. For
the year ended December 31, 2022, one major client, who is a Shareholder of the Company that works in development and commercialization
of new drugs in Taiwan, accounted for <ix:nonFraction contextRef="c9" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenuesPercentage" scale="-2" unitRef="pure" id="ixv-39099">93.22</ix:nonFraction>% of the Company&#8217;s total revenues.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock" id="ixv-31231"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company considers highly liquid investments
with maturities of three months or less to be cash equivalents when purchased. As of December 31, 2023 and 2022, the Company&#8217;s
cash and cash equivalents amounted to $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-39100">60,155</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-39101">85,265</ix:nonFraction>, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 146; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_4" id="_SignificantAccountingPoliciesTextBlock-c8_cont_3"><ix:nonNumeric contextRef="c8" continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c8_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" id="ixv-31256"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash </span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Restricted cash primarily consist of cash
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$<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-39103">1,306,463</ix:nonFraction>, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_InventoryPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:InventoryPolicyTextBlock" id="ixv-31266"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_InventoryPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_TradeAndOtherAccountsReceivablePolicy-c8_cont_1" escape="true" name="us-gaap:TradeAndOtherAccountsReceivablePolicy" id="ixv-31276"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounts receivable and allowance for expected credit losses
accounts</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c8_cont_2" id="_TradeAndOtherAccountsReceivablePolicy-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c8_cont_3" id="_TradeAndOtherAccountsReceivablePolicy-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_TradeAndOtherAccountsReceivablePolicy-c8_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Allowance for expected credit losses accounts
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock" id="ixv-31296"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_2" id="_RevenueRecognitionPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_3" id="_RevenueRecognitionPolicyTextBlock-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 147; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_5" id="_SignificantAccountingPoliciesTextBlock-c8_cont_4"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_4" id="_RevenueRecognitionPolicyTextBlock-c8_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_5" id="_RevenueRecognitionPolicyTextBlock-c8_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_6" id="_RevenueRecognitionPolicyTextBlock-c8_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_7" id="_RevenueRecognitionPolicyTextBlock-c8_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_8" id="_RevenueRecognitionPolicyTextBlock-c8_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(i) Non-refundable upfront payments</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_9" id="_RevenueRecognitionPolicyTextBlock-c8_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_10" id="_RevenueRecognitionPolicyTextBlock-c8_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(ii) Milestone payments</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_12" id="_RevenueRecognitionPolicyTextBlock-c8_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_13" id="_RevenueRecognitionPolicyTextBlock-c8_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">(iii) Multiple Element Arrangements</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_14" id="_RevenueRecognitionPolicyTextBlock-c8_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 148; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_6" id="_SignificantAccountingPoliciesTextBlock-c8_cont_5"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_15" id="_RevenueRecognitionPolicyTextBlock-c8_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_16" id="_RevenueRecognitionPolicyTextBlock-c8_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_17" id="_RevenueRecognitionPolicyTextBlock-c8_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">(iv) Royalties and Profit Sharing Payments</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_18" id="_RevenueRecognitionPolicyTextBlock-c8_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_19" id="_RevenueRecognitionPolicyTextBlock-c8_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_20" id="_RevenueRecognitionPolicyTextBlock-c8_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c8_cont_21" id="_RevenueRecognitionPolicyTextBlock-c8_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_RevenueRecognitionPolicyTextBlock-c8_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 149; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_7" id="_SignificantAccountingPoliciesTextBlock-c8_cont_6"><ix:nonNumeric contextRef="c8" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock" id="ixv-31452"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment, net</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>&#160;</i></b></p>

<ix:continuation continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c8_cont_2" id="_PropertyPlantAndEquipmentPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Property and equipment, net is carried at
cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of
the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
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and equipment under capital leases, generally based on the following useful lives:</ix:nonNumeric></span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock-c8_cont_1"><ix:continuation id="_PropertyPlantAndEquipmentPolicyTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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in Years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="abvc_ConstructioninProgressPolicyTextBlock-c8_cont_1" escape="true" name="abvc:ConstructioninProgressPolicyTextBlock" id="ixv-31497"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Construction-in-Progress</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ConstructioninProgressPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" id="ixv-31507"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_EquityMethodInvestmentsPolicy-c8_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsPolicy" id="ixv-31517"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c8_cont_2" id="_EquityMethodInvestmentsPolicy-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c8_cont_3" id="_EquityMethodInvestmentsPolicy-c8_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
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  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c8_cont_4" id="_EquityMethodInvestmentsPolicy-c8_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_EquityMethodInvestmentsPolicy-c8_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 150; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_8" id="_SignificantAccountingPoliciesTextBlock-c8_cont_7"><ix:nonNumeric contextRef="c8" continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c8_cont_1" escape="true" name="abvc:OtherThanTemporaryImpairmentPolicyTextBlock" id="ixv-31569"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c8_cont_2" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c8_cont_3" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
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    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c8_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-keep: true">&#160;</span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Other-than-temporary impairments of equity investments were $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-39113"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-39114">0</ix:nonFraction></ix:nonFraction> and $0 for the year ended December 31, 2023 and 2022, respectively.&#160;&#160;</span></p></td></tr> </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock" id="ixv-31606"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c8_cont_2" id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company completed the required testing
of goodwill for impairment as of December 31, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="abvc_ConvertibleNotesPayablePolicyTextBlock-c8_cont_1" escape="true" name="abvc:ConvertibleNotesPayablePolicyTextBlock" id="ixv-31621"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes Payable</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ConvertibleNotesPayablePolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is <ix:nonNumeric contextRef="c2" format="ixt-sec:duryear" name="us-gaap:RegulatoryAssetAmortizationPeriod" id="ixv-39115">18</ix:nonNumeric> months.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="abvc_BeneficialConversionFeaturePolicyTextBlock-c8_cont_1" escape="true" name="abvc:BeneficialConversionFeaturePolicyTextBlock" id="ixv-31631"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>&#160;</i></b></p>

<ix:continuation id="abvc_BeneficialConversionFeaturePolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 151; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_9" id="_SignificantAccountingPoliciesTextBlock-c8_cont_8"><ix:nonNumeric contextRef="c8" continuedAt="abvc_WarrantsPolicyTextBlock-c8_cont_1" escape="true" name="abvc:WarrantsPolicyTextBlock" id="ixv-31657"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Warrants</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="abvc_WarrantsPolicyTextBlock-c8_cont_2" id="abvc_WarrantsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#8220;ASC 480&#8221;) and ASC 815, Derivatives and Hedging (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_WarrantsPolicyTextBlock-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_ResearchAndDevelopmentExpensePolicy-c8_cont_1" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy" id="ixv-31672"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ResearchAndDevelopmentExpensePolicy-c8_cont_2" id="_ResearchAndDevelopmentExpensePolicy-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ResearchAndDevelopmentExpensePolicy-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_PostemploymentBenefitPlansPolicy-c8_cont_1" escape="true" name="us-gaap:PostemploymentBenefitPlansPolicy" id="ixv-31687"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><i>&#160;</i></b></p>

<ix:continuation id="_PostemploymentBenefitPlansPolicy-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:LaborPensionFundPerMonth" scale="-2" unitRef="pure" id="ixv-39116">6</ix:nonFraction>% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent" scale="-2" unitRef="pure" id="ixv-39117">6</ix:nonFraction>% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-39118">10,314</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-39119">13,031</ix:nonFraction>&#160;for the years ended December 31, 2023 and
2022, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c8_cont_1" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy" id="ixv-31698"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c8_cont_2" id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-39120">0</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-39121">1,241,930</ix:nonFraction> for the years ended December 31, 2023 and 2022, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash" scale="0" unitRef="usd" id="ixv-39122">1,635,708</ix:nonFraction>&#160;and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash" scale="0" unitRef="usd" id="ixv-39123">5,794,848</ix:nonFraction> for the years ended December 31, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_10" id="_SignificantAccountingPoliciesTextBlock-c8_cont_9"><ix:nonNumeric contextRef="c8" continuedAt="_IncomeTaxPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock" id="ixv-31728"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c8_cont_2" id="_IncomeTaxPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_IncomeTaxPolicyTextBlock-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Under ASC 740, a tax position is recognized
as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:DefinedBenefitPlanFundedPercentages" scale="-2" unitRef="pure" id="ixv-39124">50</ix:nonFraction> percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the years ended December
31, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods,
disclosures and transition.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c8_cont_1" escape="true" name="abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock" id="ixv-31743"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c8_cont_11" id="_SignificantAccountingPoliciesTextBlock-c8_cont_10"><ix:nonNumeric contextRef="c8" continuedAt="_EarningsPerSharePolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock" id="ixv-31768"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_EarningsPerSharePolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_CommitmentsAndContingenciesPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock" id="ixv-31778"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_CommitmentsAndContingenciesPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" id="ixv-31788"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="abvc_TranslationAdjustmentPolicyTextBlock-c8_cont_1" escape="true" name="abvc:TranslationAdjustmentPolicyTextBlock" id="ixv-31798"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_TranslationAdjustmentPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c8" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c8_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="ixv-31808"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c8_cont_2" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c8_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true"><ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c8_cont_2">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements</ix:continuation>.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_CollaborativeArrangementDisclosureTextBlock-c8_cont_1" escape="true" name="us-gaap:CollaborativeArrangementDisclosureTextBlock" id="ixv-31839"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">4. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreements with BHK, a
related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(i)</b></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015,
    BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development
    Agreement&#8221;), pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple
    Negative Breast Cancer (TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual
    property rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be
    shared 50/50 between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date
    of first commercial sale of the Product in in Asia excluding Japan.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $<ix:nonFraction contextRef="c81" decimals="-6" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="6" unitRef="usd" id="ixv-39126">10</ix:nonFraction> million based on the following schedule:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-keep: true">&#160;</span></td> <td style="width: 24px"><ix:nonNumeric contextRef="c290" continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_1" name="us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement" id="ixv-31869"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></ix:nonNumeric></td> <td style="text-align: justify"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_2" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></ix:continuation></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_3" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_4" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_5" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of
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  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c290_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
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  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In December 2015, BHK has paid a non-refundable
upfront cash payment of $<ix:nonFraction contextRef="c83" decimals="-6" format="ixt:num-dot-decimal" name="abvc:UpfrontCashPayment" scale="6" unitRef="usd" id="ixv-39127">1</ix:nonFraction> million, or <ix:nonFraction contextRef="c84" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-39128">10</ix:nonFraction>% of $<ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-39129">10,000,000</ix:nonFraction>, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$<ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="0" unitRef="twd" id="ixv-39130">31,649,000</ix:nonFraction>, approximately equivalent to $<ix:nonFraction contextRef="c85" decimals="-6" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="6" unitRef="usd" id="ixv-39131">1</ix:nonFraction> million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:MilestonePaymentsRoyaltyPercentage" scale="-2" unitRef="pure" id="ixv-39132">12</ix:nonFraction>% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of December 31, 2023 and 2022,
the Company has not earned the royalty under the BHK Co-Development Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In 2015, the Company recognized the cash receipt
in a total of NT$<ix:nonFraction contextRef="c86" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax" scale="6" unitRef="twd" id="ixv-39133">50</ix:nonFraction> million, approximately equivalent to $<ix:nonFraction contextRef="c87" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="6" unitRef="usd" id="ixv-39134">1.6</ix:nonFraction> million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition to the total of NT$<ix:nonFraction contextRef="c88" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax" scale="6" unitRef="usd" id="ixv-39135">50</ix:nonFraction> million,
approximately equivalent to $<ix:nonFraction contextRef="c291" decimals="-4" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="6" unitRef="usd" id="ixv-39136">1.60</ix:nonFraction> million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of December 31, 2023 and 2022, the Company has not earned the royalty under the BHK Collaborative Agreements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c8_cont_2" id="_CollaborativeArrangementDisclosureTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioLite,
Inc., a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company entered into a collaborative agreement
with BioLite, Inc. on December 29, 2015, and then entered into two addendums to such agreement, as amended and revised, (the &#8220;BioLite
Agreement&#8221;). The majority shareholder of BioLite is one of the Company&#8217;s subsidiaries, Mr. Jiang, the Company&#8217;s Chairman
is a director of BioLite and Dr. Jiang, the Company&#8217;s Chief Strategy Officer and a director, is the Chairman of BioLite.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the BioLite Agreement, the Company
acquired the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with
the terms of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $<ix:nonFraction contextRef="c2" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="6" unitRef="usd" id="ixv-39137">100</ix:nonFraction> million in cash and equity of the Company
or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set
forth in the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfNetSales" scale="-2" unitRef="pure" id="ixv-39138">5</ix:nonFraction>% of net sales of the drug products
when ABV-1501 is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it
may not receive the rest of the payments from the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">According to the BioLite Agreement, after
Phase II clinical trials are completed, <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:AgreementPercentage" scale="-2" unitRef="pure" id="ixv-39139">15</ix:nonFraction>% of the Milestone Payment becomes due and shall be paid in two stages: (i) <ix:nonFraction contextRef="c292" decimals="2" format="ixt:num-dot-decimal" name="abvc:AgreementPercentage" scale="-2" unitRef="pure" id="ixv-39140">5</ix:nonFraction>% no later than
December 31, 2021 (the &#8220;December 2021 Payment&#8221;) and (ii) <ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="abvc:AgreementPercentage" scale="-2" unitRef="pure" id="ixv-39141">10</ix:nonFraction>% no later than December 31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 12, 2022, the Company&#8217;s
Board of Directors determined that the December 2021 Payment, which is equal to $<ix:nonFraction contextRef="c293" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" scale="0" unitRef="shares" id="ixv-39142">5,000,000</ix:nonFraction>, shall be paid via the cancellation of certain
outstanding debt, in the amount of $<ix:nonFraction contextRef="c294" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" scale="0" unitRef="shares" id="ixv-39143"><ix:nonFraction contextRef="c295" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" scale="0" unitRef="shares" id="ixv-39144">5,000,000</ix:nonFraction></ix:nonFraction>, that BioLite owes the Company as of December 31, 20212023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 22, 2022, the parties entered
into an amendment to the BioLite Agreement allowing the Company to make all payments due under the Agreement via the forgiveness of debt,
in equal value, owed by BioLite to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This was a related party transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May 26, 2017, BriVision entered into a
co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $<ix:nonFraction contextRef="c296" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-39145">3,000,000</ix:nonFraction> in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $<ix:nonFraction contextRef="c296" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdditionCashPayment" scale="0" unitRef="usd" id="ixv-39146">3,000,000</ix:nonFraction>, the Company is entitled
to receive <ix:nonFraction contextRef="c296" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-39147">50</ix:nonFraction>% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd" id="ixv-39148">3,000,000</ix:nonFraction>
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd" id="ixv-39149">450,000</ix:nonFraction> in cash. On December 24, 2018, the Company received the remaining balance of $<ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd" id="ixv-39150">2,550,000</ix:nonFraction>
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$<ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="twdPershares" id="ixv-39151">50</ix:nonFraction> (approximately equivalent to $<ix:nonFraction contextRef="c297" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-39152">1.60</ix:nonFraction> per share),
for an aggregate number of <ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="abvc:EquityMethodLongTermInvestment" scale="0" unitRef="shares" id="ixv-39153">1,530,000</ix:nonFraction> shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $<ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnInvestments" scale="0" unitRef="usd" id="ixv-39154">549</ix:nonFraction>. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c8_cont_3" id="_CollaborativeArrangementDisclosureTextBlock-c8_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 10, 2022, the Company expanded its
co-development partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene
to guide three Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic
cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA
IND regulatory requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $<ix:nonFraction contextRef="c98" decimals="-5" format="ixt:num-dot-decimal" name="abvc:ServiceAgreementEligibilityAmount" scale="6" unitRef="usd" id="ixv-39155">3.0</ix:nonFraction> million
over a <ix:nonNumeric contextRef="c99" format="ixt-sec:duryear" name="abvc:MilestoneRegulatoryPaymentAmountPeriod" id="ixv-39156">3</ix:nonNumeric>-year period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.
The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning <ix:nonFraction contextRef="c298" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-39157">31.62</ix:nonFraction>% of Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As part of the Rgene Studies, the Company
agreed to loan $<ix:nonFraction contextRef="c2" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="6" unitRef="usd" id="ixv-39158">1.0</ix:nonFraction> million to Rgene, for which Rgene has provided the Company with a <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalConvertibleLoanPercentage" scale="-2" unitRef="pure" id="ixv-39159">5</ix:nonFraction>% working capital convertible loan (the &#8220;Note&#8221;).
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loan from the related party by the first half of 2024, either by cash or conversion of shares of Rgene. <ix:nonNumeric contextRef="c8" name="us-gaap:ConversionOfStockDescription" id="ixv-39161">The Company may convert the Note
at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount
of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in
the Note.</ix:nonNumeric> The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service
Agreement will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is
provided. Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning <ix:nonFraction contextRef="c300" decimals="3" format="ixt:num-dot-decimal" name="abvc:EquityMethodInvestmentsOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-39162">12.8</ix:nonFraction>% of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Rgene Studies is a related party transaction.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 157; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_CollaborativeArrangementDisclosureTextBlock-c8_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 24, 2017, BriVision entered into a
collaborative agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-39163">3,000,000</ix:nonFraction> in cash or stock
of the Company before September 30, 2018. The amount of $<ix:nonFraction contextRef="c301" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-39164">3,000,000</ix:nonFraction> is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
<ix:nonFraction contextRef="c301" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-39165">50</ix:nonFraction>% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $<ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfGoodsAndServicesSold" scale="0" unitRef="usd" id="ixv-39166">3,000,000</ix:nonFraction>
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $<ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-39167">3,000,000</ix:nonFraction> is fully expensed as research and development expense during the year ended
December 31, 2017.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
<ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-39168">428,571</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" scale="0" unitRef="usd" id="ixv-39169">3,000,000</ix:nonFraction> owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued
<ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-39170">414,702</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" scale="0" unitRef="usd" id="ixv-39171">2,902,911</ix:nonFraction> owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing from domestic R &amp; D institutions. Currently, the main research and development
product is the vitreous substitute (Vitargus&#174;) Licensed by the National Health Research Institutes. Vitargus is the world&#8217;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 158; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Construction-in-progress consists of the property
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Ltd. (the &#8220;Zhonghui&#8221;). Pursuant thereto, the Company acquired <ix:nonFraction contextRef="c302" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure" id="ixv-39187">20</ix:nonFraction>% of the ownership of certain property and a parcel of the
land, with a view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the
areas of ABVC&#8217;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base
for the China market and global development of these interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The valuation of such property is US$<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-39188">37,000,000</ix:nonFraction>;
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lock-up period of one year following the closing date of the transaction. In addition, the parties agreed that, after one year following
the closing of the transaction, if the market value of the Shares or the value of the Property increases or decreases, the parties will
negotiate in good faith to make reasonable adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The asset ownership certification is in the
application process. However, the Company&#8217;s ownership rights to the property and the associated land parcel, or a suitable replacement
property, are safeguarded under the terms of the cooperation agreement, which is legally binding and enforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Construction-in-progress is planned to
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_InvestmentTextBlock-c8_cont_1" escape="true" name="us-gaap:InvestmentTextBlock" id="ixv-32324"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b style="-keep: true">6. LONG-TERM INVESTMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b style="-keep: true">&#160;&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p><div>

</div><ix:continuation continuedAt="_InvestmentTextBlock-c8_cont_2" id="_InvestmentTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td><ix:nonNumeric contextRef="c8" continuedAt="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c8_cont_1" escape="true" name="abvc:ScheduleOfLongTermInvestmentTableTextBlock" id="ixv-32595"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<ix:continuation id="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c151" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-39215">1,680,488</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-242"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
    Corporation<sup>(b)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-243"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-244"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.25in"><span style="-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-39216">2,527,740</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-39217">842,070</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of December 31, 2023 and
2022, the Company owns <ix:nonFraction contextRef="c125" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-39218">18.68</ix:nonFraction>% and <ix:nonFraction contextRef="c309" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-39219">15.51</ix:nonFraction>% common stock shares of BioFirst, respectively. The Company made a prepayment for
equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" scale="0" unitRef="usd" id="ixv-39220">2,688,578</ix:nonFraction>, recorded
as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration
process for this investment. The initial prepayment was $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockAmountConverted1" scale="0" unitRef="usd" id="ixv-39221">1,895,556</ix:nonFraction>, which is a portion of the prepayment as of December 31, 2022, and
was converted into <ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesConverted1" scale="0" unitRef="shares" id="ixv-39222">994,450</ix:nonFraction> shares of BioFirst stock. As of December 31, 2023, the amount of prepayment for long-term investments in Biofirst
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"><i style="-keep: true">&#160;</i></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c8_cont_2" id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-39224">1,451,877</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c329" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-39225">1,543,151</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-39226">686,206</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c329" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-39227">739,472</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39228">2,286,058</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-39230">347,193</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Stockholders&#8217; Equity</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-39232">495,168</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c8" continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c8_cont_1" escape="true" name="srt:ScheduleOfCondensedIncomeStatementTableTextBlock" id="ixv-32930"><i style="-keep: true">Statement of operation</i></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c8_cont_2" id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Net sales</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c331" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd" id="ixv-39234">734</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c332" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd" id="ixv-39235">30,162</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Gross profit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c331" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-39236">289</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Net loss</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c331" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-39238">1,194,797</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Share of losses from investments accounted for using the equity method</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c331" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" sign="-" unitRef="usd" id="ixv-39240">221,888</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 160; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_InvestmentTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment
as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
December 31, 2023 and 2022, the Company owns <ix:nonFraction contextRef="c8" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-39241">26.65</ix:nonFraction>% and <ix:nonFraction contextRef="c9" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageCommonStocksShares" scale="-2" unitRef="pure" id="ixv-39242">26.65</ix:nonFraction>% common stock shares of Rgene, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-keep: true">Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-39243">50,538</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-39245">250,716</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-39246">303,893</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39247">2,591,960</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39248">2,478,868</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Non-current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-39249">811</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-39250">2,441</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Shareholders&#8217; Deficit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-39251">2,291,517</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd" id="ixv-39252">2,481,309</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-keep: true">Statement of operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Net sales</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-246"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-247"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Gross Profit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-248"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-249"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Net loss</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c333" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-39253">291,522</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Share of loss from investments accounted for using the equity method</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-250"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-251"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="-keep: true">During the years ended December
31, 2023 and 2022, there is no disposition of long-term investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss on investment in
    equity securities</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c8" continuedAt="_EquityMethodInvestmentsTextBlock-c8_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsTextBlock" id="ixv-33329"><span style="-keep: true">The components of loss on investment in equity
securities for each period were as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_EquityMethodInvestmentsTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Share of equity method investee losses</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" sign="-" unitRef="usd" id="ixv-39255">221,888</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-252"><span style="-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 161; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_DebtDisclosureTextBlock-c8_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock" id="ixv-33396"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">7. CONVERTIBLE NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $<ix:nonFraction contextRef="c335" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" scale="0" unitRef="usd" id="ixv-39256">3,704,167</ix:nonFraction> (the &#8220;Lind Offering&#8221;),
for a purchase price of $<ix:nonFraction contextRef="c335" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForPreviousAcquisition" scale="0" unitRef="usd" id="ixv-39257">3,175,000</ix:nonFraction> (the &#8220;Lind Note&#8221;), that is convertible into shares of the Company&#8217;s common stock
at an initial conversion price of $<ix:nonFraction contextRef="c335" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceIncrease" scale="0" unitRef="usdPershares" id="ixv-39258">1.05</ix:nonFraction> per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also issued Lind
a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to <ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-39259">5,291,667</ix:nonFraction> shares of the Company&#8217;s common stock
at an initial exercise price of $<ix:nonFraction contextRef="c164" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-39260">1.05</ix:nonFraction> per share for a period of 5 years, subject to adjustment that immediately upon such issuance or
sale, the Exercise Price in effect immediately prior to such issuance or sale shall be reduced (and in no event increased) to an Exercise
Price equal to the consideration per share paid for such Additional Shares of Common Stock. The warrants were valued using the Black-Scholes
model. The fair value of the warrants was determined to be $<ix:nonFraction contextRef="c256" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-39261">1,225,543</ix:nonFraction>, which was recorded to debt discount.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Beginning with the date that is six months
from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company shall pay Lind an amount equal
to $<ix:nonFraction contextRef="c177" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-39262">308,650.58</ix:nonFraction>, until the outstanding principal amount of the Lind Note has been paid in full prior to or on the Maturity Date or, if
earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof (the &#8220;Monthly Payments&#8221;).
At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of the Company&#8217;s common stock, or
(iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined by dividing (x) the principal amount
being paid in shares by (y) <ix:nonFraction contextRef="c336" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-39263">90</ix:nonFraction>% of the average of the 5 lowest daily VWAPs during the 20 trading days prior to the applicable payment
date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may make any Monthly Payments in shares
of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a cash premium of <ix:nonFraction contextRef="c8" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfCashPermium" scale="-2" unitRef="pure" id="ixv-39264">5</ix:nonFraction>% of such Monthly
Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to <ix:nonFraction contextRef="c336" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfOutstandingPrincipalAmount" scale="-2" unitRef="pure" id="ixv-39265">120</ix:nonFraction>%&#160;of the then outstanding principal amount of the
Lind Note (the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the other Transaction Documents.
The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced
to <ix:nonFraction contextRef="c166" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfOutstandingPrincipalAmount" scale="-2" unitRef="pure" id="ixv-39266">115</ix:nonFraction>% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#8217;s market capitalization being below $<ix:nonFraction contextRef="c337" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:GeneralPartnersCapitalAccount" scale="6" unitRef="usd" id="ixv-39267">12.5</ix:nonFraction> million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#8217;s
control. &#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Lind Warrant may be exercised via cashless
exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The warrant exercise price was reset to $<ix:nonFraction contextRef="c168" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-39268">3.5</ix:nonFraction>
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayable" scale="0" unitRef="usd" id="ixv-39269">1,200,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForPreviousAcquisition" scale="0" unitRef="usd" id="ixv-39270">1,000,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c171" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockConvertibleConversionPrice" scale="0" unitRef="usdPershares" id="ixv-39271">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c170" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-39272">90</ix:nonFraction>% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a <ix:nonNumeric contextRef="c168" format="ixt-sec:duryear" name="abvc:PurchaseWarrantTerm" id="ixv-39273">5</ix:nonNumeric>-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-39274">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice" scale="0" unitRef="usdPershares" id="ixv-39275">2</ix:nonFraction> per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-39276">480,795</ix:nonFraction>, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $<ix:nonFraction contextRef="c338" decimals="2" format="ixt:num-dot-decimal" name="abvc:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39277">1.00</ix:nonFraction> (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of December 31, 2023 and 2022, the aggregate
carrying values of the convertible debentures were $<ix:nonFraction contextRef="c339" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-39278">569,456</ix:nonFraction> and $<ix:nonFraction contextRef="c340" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-39279"><ix:nonFraction contextRef="c341" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-39280">0</ix:nonFraction></ix:nonFraction>, respectively; and accrued convertible interest were both $<ix:nonFraction contextRef="c336" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-39281">0</ix:nonFraction>.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Total interest expenses in connection with
the above convertible note payable were $<ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPayableCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-39282">2,412,951</ix:nonFraction> and $<ix:nonFraction contextRef="c340" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPayableCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-39283">0</ix:nonFraction> for the years ended December 31, 2023 and 2022, respectively.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" id="ixv-33450"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c8" continuedAt="_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock-c8_cont_1" escape="true" name="us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" id="ixv-33456"><span style="-keep: true">Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Accrued research and development expense</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:AccruedResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-39284">1,799,583</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:AccruedResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-39285">1,600,221</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Accrued compensation and employee benefits</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WorkersCompensationLiabilityCurrent" scale="0" unitRef="usd" id="ixv-39286">1,184,505</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WorkersCompensationLiabilityCurrent" scale="0" unitRef="usd" id="ixv-39287">568,865</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Accrued royalties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedRoyaltiesCurrent" scale="0" unitRef="usd" id="ixv-39288">274,028</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedRoyaltiesCurrent" scale="0" unitRef="usd" id="ixv-39289">272,352</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-keep: true">Others</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39290">438,264</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39291">468,150</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39292">3,696,380</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39293">2,909,587</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_ShortTermDebtTextBlock-c8_cont_1" escape="true" name="us-gaap:ShortTermDebtTextBlock" id="ixv-33591"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">9. BANK LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><ix:nonNumeric contextRef="c8" continuedAt="_ScheduleOfShortTermDebtTextBlock-c8_cont_1" escape="true" name="us-gaap:ScheduleOfShortTermDebtTextBlock" id="ixv-33601"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loans consists of the following:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfShortTermDebtTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-keep: true">Cathay United Bank</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39294">245,250</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c343" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39295">243,750</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">CTBC Bank</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39296">654,000</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c352" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39297">650,000</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-keep: true">Cathay Bank</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-253"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c354" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39298">1,000,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39299">899,250</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39300">1,893,750</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cathay United Bank</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in a credit limit amount of
NT$<ix:nonFraction contextRef="c179" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="twd" id="ixv-39301">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c342" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="usd" id="ixv-39302">245,250</ix:nonFraction>. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest
at a floating rate of prime rate plus <ix:nonFraction contextRef="c179" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-39303">1.31</ix:nonFraction>%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. The
Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement
with the same principal amount of NT$<ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-39304">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-39305">245,250</ix:nonFraction> for <ix:nonNumeric contextRef="c182" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-39306">one year</ix:nonNumeric>, which is due on September 6, 2023. On September
6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-39307">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-39308">245,250</ix:nonFraction>
for one year, which is due on September 6, 2024. As of December 31, 2023&#160;&#160;and December 31, 2022, the effective interest rates
per annum was <ix:nonFraction contextRef="c186" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-39309">2.87</ix:nonFraction>%&#160;and <ix:nonFraction contextRef="c343" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-39310">2.67</ix:nonFraction>%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan, and is
also personal guaranteed by the Company&#8217;s chairman.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Interest expenses were $<ix:nonFraction contextRef="c344" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-39311">6,856</ix:nonFraction> and $<ix:nonFraction contextRef="c345" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-39312">5,960</ix:nonFraction> for
the years ended December 31, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>


</div><!-- Field: Page; Sequence: 163; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_ShortTermDebtTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">CTBC Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in a credit
limit amount of NT$<ix:nonFraction contextRef="c189" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="twd" id="ixv-39313">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c346" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="usd" id="ixv-39314">327,000</ix:nonFraction>, and NT$<ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="twd" id="ixv-39315">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c347" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="0" unitRef="usd" id="ixv-39316">327,000</ix:nonFraction>, respectively. Both two loans with the
same maturity date at <ix:nonNumeric contextRef="c348" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-39317">January 19, 2018</ix:nonNumeric>. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC
for <ix:nonNumeric contextRef="c348" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-39318">one year</ix:nonNumeric>. The Company renews the agreement with the bank every year.&#160;The loan balances bear interest at a fixed rate of <ix:nonFraction contextRef="c205" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-39319">2.5</ix:nonFraction>%
per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed
by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan has opened a TCD account with CTBC
bank to guarantee the loan going forward.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Interest expenses were $<ix:nonFraction contextRef="c348" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-39320">15,610</ix:nonFraction> and $<ix:nonFraction contextRef="c349" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-39321">12,220</ix:nonFraction>
for the years ended December 31, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cathay Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 21, 2019, the Company received
a loan in the amount of $<ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBankLoansAndNotesPayable" scale="0" unitRef="usd" id="ixv-39322">500,000</ix:nonFraction> from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $<ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-39323">1,000,000</ix:nonFraction> with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (<ix:nonFraction contextRef="c195" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-39324">1</ix:nonFraction>%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (<ix:nonFraction contextRef="c204" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-39325">5</ix:nonFraction>%)
plus the Regular Interest Rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $<ix:nonFraction contextRef="c350" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanAgreementAndNoteAmountNotExceeding" scale="0" unitRef="usd" id="ixv-39326">500,000</ix:nonFraction>
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On June 30, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $<ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39327"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39328">350,000</ix:nonFraction></ix:nonFraction>. On December 3, 2020, the Company renewed the Loan Agreement with the principal
amount of $<ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39329">650,000</ix:nonFraction> for ten months, which is due on October 31, 2021. On October 31, 2021, the Company renewed the Loan Agreement with
the principal amount of $<ix:nonFraction contextRef="c201" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd" id="ixv-39330">650,000</ix:nonFraction> for twelve months, which is due on October 30, 2022. On September 24, 2021, the Cathay Bank has increased
the line of credit to $<ix:nonFraction contextRef="c202" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity" scale="0" unitRef="usd" id="ixv-39331">1,000,000</ix:nonFraction> from $<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity" scale="0" unitRef="usd" id="ixv-39332">650,000</ix:nonFraction>. The Loan Agreement was further extended and due on December 31, 2022. The outstanding
loan balance was $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-39333">1,000,000</ix:nonFraction>&#160;as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid. As of
December 31, 2023 and 2022, the effective interest rates per annum was <ix:nonFraction contextRef="c204" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtInterestRateIncrease" scale="-2" unitRef="pure" id="ixv-39334">0</ix:nonFraction>%&#160;and <ix:nonFraction contextRef="c351" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtInterestRateIncrease" scale="-2" unitRef="pure" id="ixv-39335">8</ix:nonFraction>%,&#160;respectively and the outstanding loan balance
were $<ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-39336">0</ix:nonFraction> and $<ix:nonFraction contextRef="c351" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-39337">1,000,000</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Interest expenses were $<ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-39338">10,209</ix:nonFraction> and $<ix:nonFraction contextRef="c351" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-39339">46,957</ix:nonFraction>
for the years ended December 31, 2023 and 2022, respectively.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 164; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c8_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" id="ixv-33789"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">10. RELATED PARTIES TRANSACTIONS</b>&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c8" continuedAt="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c8_cont_1" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" id="ixv-33795"><span style="-keep: true">The related parties of the company with whom
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">Due from related parties - Non-current, net</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due to related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="-keep: true">BioFirst</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-256"><span style="-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">The Jiangs</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c392" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39392">19,789</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c393" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39393">19,789</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Due to shareholders</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c394" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39394">152,382</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39396">961</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-257"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c390" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39397">173,132</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c391" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-39398">359,992</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. <ix:nonNumeric contextRef="c213" name="us-gaap:DebtInstrumentInterestRateTerms" id="ixv-39399">The advances bear interest 1% per month (or equivalent to 12% per annum).</ix:nonNumeric> As of December 31, 2022, the aggregate amount of outstanding balance and accrued interest is $<ix:nonFraction contextRef="c369" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-39400">188,753</ix:nonFraction>, a combination of $<ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-39401">147,875</ix:nonFraction> from loan, and $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-39402">40,878</ix:nonFraction> from expense-sharing. The outstanding amount was being net off with amount due from BioFirst in 2023.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2023 and 2022, the outstanding balance due to the Jiangs amounted to $<ix:nonFraction contextRef="c370" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-39403">19,789</ix:nonFraction> and $<ix:nonFraction contextRef="c371" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-39404">19,789</ix:nonFraction>, respectively. These loans bear interest rate of <ix:nonFraction contextRef="c372" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-39405">0</ix:nonFraction>% to <ix:nonFraction contextRef="c373" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-39406">1</ix:nonFraction>% per month, and are due on demand.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><span style="-keep: true">&#160;</span></p>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><span style="-keep: true">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 167; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock" id="ixv-34573"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">11. INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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    <td><span style="-keep: true">Current:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-258"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-259"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-260"><span style="-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><span style="-keep: true">Federal</span></td><td><span style="-keep: true">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Tax credit of investment</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-267"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Operating lease assets</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DeferredTaxAssetsOperatingLeaseAssets" scale="0" sign="-" unitRef="usd" id="ixv-39429">213,482</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:DeferredTaxAssetsOperatingLeaseAssets" scale="0" sign="-" unitRef="usd" id="ixv-39430">213,482</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Deferred tax assets, Gross</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd" id="ixv-39431">6,281,614</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd" id="ixv-39432">6,576,584</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Valuation allowance</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-39433">6,281,614</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-39434">6,459,474</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd" id="ixv-39435">117,110</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c8_cont_1" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="ixv-35021"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">12. EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In January 2022, the Company agreed to pay
the deferred service fees related to Public Offering amounted $<ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredOfferingCosts" scale="0" unitRef="usd" id="ixv-39436">4,296,763</ix:nonFraction> by issuing <ix:nonFraction contextRef="c399" decimals="0" format="ixt:num-dot-decimal" name="abvc:UnrestrictedCommonShares" scale="0" unitRef="shares" id="ixv-39437">1,306,007</ix:nonFraction> shares of unrestricted common stock, valued
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In March 2022, the Company issued <ix:nonFraction contextRef="c400" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39439">75,000</ix:nonFraction> common
stock to&#160;BarLew Holdings, LLC for consulting and advisory services amounted to $<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalAndContractServicesExpense" scale="0" unitRef="usd" id="ixv-39440">169,500</ix:nonFraction>, valued at $<ix:nonFraction contextRef="c400" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares" id="ixv-39441">2.26</ix:nonFraction> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In May 2022, the Company and an institutional
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offering price of $<ix:nonFraction contextRef="c403" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39443">2.11</ix:nonFraction> per share in a registered direct offering. The shares of the Company&#8217;s common stock were issued for gross
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<ix:nonNumeric contextRef="c402" format="ixt-sec:duryear" name="us-gaap:CreditDerivativeTerm1" id="ixv-39446">5</ix:nonNumeric>-year warrants to purchase <ix:nonFraction contextRef="c402" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-39447">2,000,000</ix:nonFraction> shares of common stock, exercisable at a price of $<ix:nonFraction contextRef="c405" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" scale="0" unitRef="shares" id="ixv-39448">2.45</ix:nonFraction> per share. As of December 31, 2023, these
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</div><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_StockholdersEquityNoteDisclosureTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 10, 2022, the Board approved the issuance
of <ix:nonFraction contextRef="c406" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39449">75,000</ix:nonFraction> shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and <ix:nonFraction contextRef="c407" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39450">250,000</ix:nonFraction> shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On December 1, 2022, the Company issued&#160;<ix:nonFraction contextRef="c408" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39451">125,000</ix:nonFraction>&#160;and&#160;<ix:nonFraction contextRef="c409" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39452">100,000</ix:nonFraction>&#160;common
stock to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 3, 2023, the Company issued&#160;<ix:nonFraction contextRef="c253" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39453">223,411</ix:nonFraction>&#160;common
stock to a consultant for providing consulting services on listing to NASDAQ in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $<ix:nonFraction contextRef="c163" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-39454">3,704,167</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SupplementalDeferredPurchasePrice" scale="0" unitRef="usd" id="ixv-39455">3,175,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $<ix:nonFraction contextRef="c255" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-39456">1.05</ix:nonFraction>&#160;per share, subject to adjustment. The Company also issued Lind a common stock
purchase warrant to purchase up to&#160;<ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-39457">5,291,667</ix:nonFraction>&#160;shares of the Company&#8217;s common stock at an initial exercise price of $<ix:nonFraction contextRef="c410" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-39458">1.05</ix:nonFraction>&#160;per
share for a period of 5 years, subject to adjustment that immediately upon such issuance or sale, the Exercise Price in effect immediately
prior to such issuance or sale shall be reduced (and in no event increased) to an Exercise Price equal to the consideration per share
paid for such Additional Shares of Common Stock. The warrants were valued using the Black-Scholes model. The fair value of the warrants
was determined to be $<ix:nonFraction contextRef="c256" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-39459">1,225,543</ix:nonFraction>, which was recorded to debt discount. During the year ended December 31, 2023, the Company has been repaying
Lind with securities for <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedBalanceShares" scale="0" unitRef="shares" id="ixv-39460">3,732,167</ix:nonFraction> shares, totaling $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-39461">3,306,112</ix:nonFraction>.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The warrant exercise price was reset to $<ix:nonFraction contextRef="c411" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-39462">3.5</ix:nonFraction>
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023. As of December 31, 2023, the
warrant has not yet been exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 27, 2023, the Company entered into
that certain securities purchase agreement. relating to the offer and sale of <ix:nonFraction contextRef="c412" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" scale="0" unitRef="shares" id="ixv-39463">300,000</ix:nonFraction> shares of common stock, par value $<ix:nonFraction contextRef="c260" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-39464">0.001</ix:nonFraction> per share
and <ix:nonFraction contextRef="c261" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares" id="ixv-39465">200,000</ix:nonFraction> pre-funded warrants, at an exercise price of $<ix:nonFraction contextRef="c261" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-39466">0.001</ix:nonFraction> per share, in a registered direct offering. Pursuant to the Purchase
Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $<ix:nonFraction contextRef="c262" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39467">3.50</ix:nonFraction>, for gross proceeds
of $<ix:nonFraction contextRef="c263" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfWarrants" scale="0" unitRef="usd" id="ixv-39468">1,750,000</ix:nonFraction>, before deducting any estimated offering expenses. On August 1, 2023, <ix:nonFraction contextRef="c413" decimals="0" format="ixt:num-dot-decimal" name="abvc:ExerciseOfPrefundedWarrant" scale="0" unitRef="shares" id="ixv-39469">200,000</ix:nonFraction> &#160;pre-funded warrants were exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
stock split in July 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On August 14, 2023, the Company entered into
a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired <ix:nonFraction contextRef="c264" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure" id="ixv-39470">20</ix:nonFraction>% of the ownership of a property and the parcel of the
land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued to Zhonghui, an aggregate of <ix:nonFraction contextRef="c414" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateCommonStockShares" scale="0" unitRef="shares" id="ixv-39471">370,000</ix:nonFraction>
shares of the Company&#8217;s common stock, at a per share price of $<ix:nonFraction contextRef="c415" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39472">20</ix:nonFraction>.&#160;The Company also issued <ix:nonFraction contextRef="c416" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodSharesIssuedForService" scale="0" unitRef="shares" id="ixv-39473">29,600</ix:nonFraction> common stock to consultants
for providing consulting services on the above transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-39474">1,200,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SupplementalDeferredPurchasePrice" scale="0" unitRef="usd" id="ixv-39475">1,000,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c168" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceDecrease" scale="0" unitRef="usdPershares" id="ixv-39476">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c168" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtConversionConvertedInstrumentRate" scale="-2" unitRef="pure" id="ixv-39477">90</ix:nonFraction>% of the average of the three lowest VWAPs during the <ix:nonFraction contextRef="c265" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdTradingDays" scale="0" unitRef="pure" id="ixv-39478">20</ix:nonFraction> trading days prior
to conversion. Lind will also receive a <ix:nonNumeric contextRef="c168" format="ixt-sec:duryear" name="abvc:PurchaseWarrantTerm" id="ixv-39479"><ix:nonNumeric contextRef="c168" format="ixt-sec:duryear" name="us-gaap:CreditDerivativeTerm1" id="ixv-39480">5</ix:nonNumeric></ix:nonNumeric>-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-39481">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-39482">2</ix:nonFraction> per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueAdjustmentOfWarrants" scale="0" unitRef="usd" id="ixv-39483">480,795</ix:nonFraction>, which was recorded to debt discount.&#160;An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $<ix:nonFraction contextRef="c338" decimals="2" format="ixt:num-dot-decimal" name="abvc:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39484">1.00</ix:nonFraction> (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c8_cont_1" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" id="ixv-35091"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">13. STOCK OPTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On October 30, 2020, the Company issued an
aggregate of <ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod" scale="0" unitRef="shares" id="ixv-39485">545,182</ix:nonFraction> shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $<ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39486">2</ix:nonFraction> per share; the total amount of converted salaries and consulting fees
was $<ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockAmountConverted1" scale="0" unitRef="usd" id="ixv-39487">1,090,361</ix:nonFraction>. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase <ix:nonFraction contextRef="c269" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward" scale="0" unitRef="shares" id="ixv-39488">545,182</ix:nonFraction> shares of the Company&#8217;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c269" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-39489">10</ix:nonNumeric> years from the grant date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On October 15, 2021, the Company entered&#160;into
stock option agreements with <ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="abvc:NumberOfDirectors" scale="0" unitRef="pure" id="ixv-39490">11</ix:nonFraction> directors and <ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="abvc:NumberOfEmployees" scale="0" unitRef="pure" id="ixv-39491">3</ix:nonFraction> employees, pursuant to which the Company granted options to purchase an aggregate of
<ix:nonFraction contextRef="c271" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward" scale="0" unitRef="shares" id="ixv-39492">1,280,002</ix:nonFraction> shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $<ix:nonFraction contextRef="c271" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-39493">3</ix:nonFraction> per share. The options
were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c270" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-39494">10</ix:nonNumeric> years from the grant date.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On April 16, 2022, the Company entered into
stock option agreements with <ix:nonFraction contextRef="c272" decimals="0" format="ixt:num-dot-decimal" name="abvc:NumberOfDirectors" scale="0" unitRef="pure" id="ixv-39495">5</ix:nonFraction> directors, pursuant to which the Company agreed to grant options to purchase an aggregate of <ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward" scale="0" unitRef="shares" id="ixv-39496">761,920</ix:nonFraction> shares
of common stock under the 2016 Equity Incentive Plan, at an exercise price of $<ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-39497">3</ix:nonFraction> per share, exercisable for <ix:nonNumeric contextRef="c272" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-39498">10</ix:nonNumeric> years from the grant date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:nonNumeric><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c8" continuedAt="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c8_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" id="ixv-35124"><span style="-keep: true">Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-keep: true">Weighted-</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; 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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company granted options to purchase&#160;<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" scale="0" unitRef="shares" id="ixv-39510">0</ix:nonFraction>&#160;and&#160;<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" scale="0" unitRef="shares" id="ixv-39511">761,920</ix:nonFraction>&#160;shares
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The above-mentioned equity is before the reverse
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_EarningsPerShareTextBlock-c8_cont_1" escape="true" name="us-gaap:EarningsPerShareTextBlock" id="ixv-35587"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">14. LOSS PER SHARE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Basic loss per share is computed by dividing
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31, 2023 and 2022.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">Numerator:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-39518">10,856,656</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
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    <td><span style="-keep: true">Weighted-average shares outstanding:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Stock options</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-279"><span style="-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-280"><span style="-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Weighted-average shares outstanding - Diluted</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares" id="ixv-39522">4,335,650</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c61" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares" id="ixv-39523">3,166,460</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">Loss per share</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-keep: true">-Basic</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c68" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-39524">2.43</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-keep: true">-Diluted</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c68" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-39526">2.43</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>


</div><!-- Field: Page; Sequence: 170; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_EarningsPerShareTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">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.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" continuedAt="_LesseeOperatingLeasesTextBlock-c8_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock" id="ixv-35873"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true">15. LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company applied the following practical
expedients in the transition to the new standard and allowed under ASC 842:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than <ix:nonNumeric contextRef="c418" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseRemainingLeaseTerm" id="ixv-39528">twelve months</ix:nonNumeric>.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
<ix:nonNumeric contextRef="c8" continuedAt="_OperatingLeaseLeaseIncomeTableTextBlock-c8_cont_1" escape="true" name="us-gaap:OperatingLeaseLeaseIncomeTableTextBlock" id="ixv-39529">The Company&#8217;s operating leases have remaining lease terms of up to approximately <ix:nonNumeric contextRef="c2" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseRemainingLeaseTerm" id="ixv-39530">five years</ix:nonNumeric>.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_OperatingLeaseLeaseIncomeTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-keep: true">ASSETS</span></td><td><span style="-keep: true">&#160;</span></td>
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    <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Operating lease right-of-use assets</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold"><span style="-keep: true">LIABILITIES</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Operating lease liabilities (current)</span></td><td><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c8_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-keep: true"><i>Supplemental Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c8" continuedAt="_LeaseCostTableTextBlock-c8_cont_1" escape="true" name="us-gaap:LeaseCostTableTextBlock" id="ixv-36081"><span style="-keep: true">The following provides details of the Company&#8217;s
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c8_cont_2" id="_LeaseCostTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Other information related to leases is presented
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c8_cont_3" id="_LeaseCostTableTextBlock-c8_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-keep: true">Cash paid for amounts included in the measurement of operating lease liabilities</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_LeaseCostTableTextBlock-c8_cont_3"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-keep: true">Weighted Average Remaining Lease Term:</span></td><td><span style="-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; 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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c8" continuedAt="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c8_cont_1" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" id="ixv-36317"><span style="-keep: true">The minimum future annual payments under non-cancellable
leases during the next <ix:nonNumeric contextRef="c2" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseRenewalTerm" id="ixv-39545">five years</ix:nonNumeric> and thereafter, at rates now in force, are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Operating&#160;leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="-keep: true">2024</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" scale="0" unitRef="usd" id="ixv-39546">404,745</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">2025</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd" id="ixv-39547">351,352</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">2026</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" scale="0" unitRef="usd" id="ixv-39548">56,916</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">2027</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-281"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">Thereafter</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-282"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Total future minimum lease payments, undiscounted</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" scale="0" unitRef="usd" id="ixv-39549">813,013</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Less: Imputed interest</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" scale="0" unitRef="usd" id="ixv-39550">3,730</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
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  </table></ix:continuation></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock" id="ixv-36438"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">16. COMMITMENTS AND CONTINGENCIES</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-keep: true">Contingencies</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In the ordinary course of business, the Company
may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records
contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable.
In the opinion of management, there were no pending or threatened claims and litigation as of December 31, 2023 and up through March
13, 2024, date of the consolidated financial statements were available to the issued.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="us-gaap:AssetAcquisitionTextBlock" id="ixv-36453"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">17. ACQUISITION</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On November 12, 2023, the Company and one
of its subsidiaries, BioLite, Inc. (&#8220;BioLite Taiwan&#8221;)&#160; each entered into a multi-year, global licensing agreement with
AiBtl BioPharma Inc. (&#8220;AIBL&#8221;, or the acquired company) for the Company and BioLite Taiwan&#8217;s CNS drugs with the indications
of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (collectively, the &#8220;Licensed Products&#8221;).
The potential license will cover the Licensed Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite Taiwan received <ix:nonFraction contextRef="c419" decimals="-6" format="ixt:num-dot-decimal" name="abvc:SharesReceived" scale="6" unitRef="shares" id="ixv-39552">23</ix:nonFraction> million shares of AIBL stock and as a result, the Company has a controlling
interest over AIBL. If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $<ix:nonFraction contextRef="c419" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RoyaltyExpense" scale="0" unitRef="usd" id="ixv-39553">3,500,000</ix:nonFraction> and royalties
equaling <ix:nonFraction contextRef="c419" decimals="2" format="ixt:num-dot-decimal" name="abvc:royaltiesPercentage" scale="-2" unitRef="pure" id="ixv-39554">5</ix:nonFraction>% of net sales, up to $<ix:nonFraction contextRef="c419" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:ExciseAndSalesTaxes" scale="6" unitRef="usd" id="ixv-39555">100</ix:nonFraction> million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company concluded the assets acquired
and liabilities assumed did not meet the definition of a business as a limited number of inputs were acquired but no substantive business
processes or signs of output were acquired. As such, the acquisition was accounted for as an asset purchase. The purchase consideration
was nonmonetary assets (patent) and transfer on November12, 2023. <ix:nonNumeric contextRef="c8" continuedAt="_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock-c8_cont_1" escape="true" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" id="ixv-39556">The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.</ix:nonNumeric>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:continuation id="_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock-c8_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">Cash and cash equivalents</span></td><td><span style="-keep: true">$</span></td>
    <td colspan="2" style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-283"><span style="-keep: true">-</span></div></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">Total assets acquired</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-284"><span style="-keep: true">-</span></div></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities" scale="0" unitRef="usd" id="ixv-39557">243,888</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt" scale="0" unitRef="usd" id="ixv-39558">498</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Total liabilities acquired</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" scale="0" unitRef="usd" id="ixv-39559">243,386</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Total consideration (Intangible assets)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-285"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c8" escape="true" name="us-gaap:SubsequentEventsTextBlock" id="ixv-36537"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-keep: true">18. SUBSEQUENT EVENTS</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 12, 2024, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c420" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIssuedPrincipal" scale="0" unitRef="twd" id="ixv-39560">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c420" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIssuedPrincipal" scale="0" unitRef="usd" id="ixv-39561">654,000</ix:nonFraction> for one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $<ix:nonFraction contextRef="c421" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForPreviousAcquisition" scale="0" unitRef="usd" id="ixv-39562">1,000,000</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c422" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockAmountConverted1" scale="0" unitRef="usd" id="ixv-39563">833,333</ix:nonFraction>, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $<ix:nonFraction contextRef="c423" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockConvertibleConversionPrice" scale="0" unitRef="usdPershares" id="ixv-39564">3.50</ix:nonFraction> and (ii) <ix:nonFraction contextRef="c422" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-39565">90</ix:nonFraction>% of the average of the three lowest VWAPs during the <ix:nonNumeric contextRef="c422" format="ixt-sec:durday" name="abvc:NumberOfTradingConversionDays" id="ixv-39566">20</ix:nonNumeric> trading days prior
to conversion. Lind will also receive a <ix:nonNumeric contextRef="c422" format="ixt-sec:duryear" name="abvc:LindReceivedTerm" id="ixv-39567">5</ix:nonNumeric>-year, common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c424" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-39568">1,000,000</ix:nonFraction> shares of the Company&#8217;s
common stock at an initial exercise price of $<ix:nonFraction contextRef="c425" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-39569">2</ix:nonFraction> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">An amendment was filed on February 29, 2024
to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion price
shall have a floor price of $<ix:nonFraction contextRef="c338" decimals="2" format="ixt:num-dot-decimal" name="abvc:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39570">1.00</ix:nonFraction> (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash payment
to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 27, 2024, the company granted <ix:nonFraction contextRef="c426" decimals="0" format="ixt:num-dot-decimal" name="abvc:RestrictedShares" scale="0" unitRef="shares" id="ixv-39571">1,241,615</ix:nonFraction>
restricted shares to its employees and directors under the 2016 Equity Incentive Plan, with an issuance date of February 2, 2024. These
shares are subject to a three-year restriction period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 6, 2024, the Company entered into
a definitive agreement with Shuling Jiang (&#8220;<b>Shuling</b>&#8221;), pursuant to which Shuling shall transfer the ownership of certain
land she owns located at Taoyuan City, Taiwan (the &#8220;<b>Land</b>&#8221;) to the Company (the &#8220;<b>Agreement</b>&#8221;). In
consideration for the Land, the Company issued Shuling (i) <ix:nonFraction contextRef="c427" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-39572">703,495</ix:nonFraction> restricted shares of the Company&#8217;s common stock (the &#8220;<b>Shares</b>&#8221;)
at a price of $<ix:nonFraction contextRef="c427" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-39573">3.50</ix:nonFraction> per share and (ii) five-year warrants to purchase up to <ix:nonFraction contextRef="c427" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-39574">1,000,000</ix:nonFraction> shares of the Company&#8217;s common stock, with
an exercise price of $<ix:nonFraction contextRef="c425" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-39575">2.00</ix:nonFraction> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The Company has assessed all events from December
31, 2023, up through March 13, 2024, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company&#8217;s
consolidated financial statements.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><!-- Field: Page; Sequence: 173; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II&#160;&#8212;&#160;INFORMATION NOT REQUIRED
IN PROSPECTUS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 13. <i>Other Expenses of Issuance
and Distribution</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth all expenses
to be paid by the Registrant, other than estimated placement agents&#8217; fees, in connection with our public offering. All amounts
shown are estimates except for the SEC registration fee and the FINRA filing fee:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">SEC registration fee</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,019.01</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">FINRA filing fee</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,985.47</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Legal fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">95,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Accounting fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">19,250</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Transfer agent and registrar fees</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">10,238</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Miscellaneous fees and expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">133,492.48</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 14. <i>Indemnification of Directors
and Officers</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither our Articles of Incorporation nor
Bylaws prevent us from indemnifying our officers, directors and agents to the extent permitted under the Nevada Revised Statute (&#8220;NRS&#8221;).
NRS Section 78.7502 provides that a corporation shall indemnify any director, officer, employee or agent of a corporation against expenses,
including attorneys&#8217; fees, actually and reasonably incurred by him in connection with any the defense to the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
referred to Section 78.7502(1) or 78.7502(2), or in defense of any claim, issue or matter therein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS 78.7502(1) provides that a corporation may
indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the corporation, by reason
of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses,
including attorneys&#8217; fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection
with the action, suit or proceeding if he: (a) is not liable pursuant to NRS 78.138; or (b) acted in good faith and in a manner which
he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or
proceeding, had no reasonable cause to believe his conduct was unlawful.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">NRS Section 78.7502(2)
provides that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending
or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he is
or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses, including
amounts paid in settlement and attorneys&#8217; fees actually and reasonably incurred by him in connection with the defense or settlement
of the action or suit if he: (a) is not liable pursuant to NRS 78.138; or (b) acted in good faith and in a manner which he reasonably
believed to be in or not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue or matter
as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals there from, to be liable
to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action
or suit was brought or other court of competent jurisdiction determines upon application that in view of all the circumstances of the
case, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">NRS Section 78.747 provides
that except as otherwise provided by specific statute, no director or officer of a corporation is individually liable for a debt or liability
of the corporation, unless the director or officer acts as the alter ego of the corporation. The court as a matter of law must determine
the question of whether a director or officer acts as the alter ego of a corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing
provisions, we have been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed in the
Securities Act and is therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the
payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed hereby in the Securities
Act and we will be governed by the final adjudication of such issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Articles of Incorporation
and Bylaws</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our articles of incorporation, as amended, do
not include specific provisions relating to the indemnification of our directors or officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our bylaws provide that the Company may indemnify
and advance litigation expenses to its directors, officers, employees and agents to the extent permitted by law, the Company&#8217;s
Articles or Bylaws, and shall indemnify and advance litigation expenses to its directors, officers, employees and agents to the extent
required by law, the Company&#8217;s Articles of Incorporation or Bylaws. The Company&#8217;s obligations of indemnification, if any,
shall be conditioned on the Company receiving prompt notice of the claim and the opportunity to settle and defend the claim. The Company
may, to the extent permitted by law, purchase and maintain insurance on behalf of an individual who is or was a director, officer, employee
or agent of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 15. <i>Recent Sales of Unregistered Securities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">During the last three years, the Company has
not issued unregistered securities to any person, except as described below. None of these transactions involved any underwriters, underwriting
discounts or commissions, except as specified below, or any public offering, and, unless otherwise indicated below, the Registrant believes
that each transaction was exempt from the registration requirements of the Securities Act by virtue of Section 4(a)(2) thereof and/or
Rule 506 of Regulation D promulgated thereunder, and/or Regulation S promulgated thereunder regarding offshore offers and sales. All
recipients had adequate access, though their relationships with the Registrant, to information about the Registrant.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In January 2022, the Company agreed to pay
the deferred service fees related to the Offering amounting to $4,296,763 by issuing 1,306,007 shares of unrestricted common shares,
valued at $3.29 per share on the grant date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In March 2022, the Company issued 75,000 shares
to BarLew Holdings, LLC, a consultant (&#8220;Barlew&#8221;). On January 1, 2022, the Company engaged Barlew for consulting and advisory
services for six months, with a monthly payment of USD15,000, as well as additional compensation of 75,000 shares of restricted common
stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In March 2022, the Company issued 242,247
warrants to a FINRA member firm.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May 11, 2022, the Company and certain investors
entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock, par value $0.001
per share in a registered direct offering.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 3, 2023, the Company issued 223,411
common shares to a consultant for providing consulting services on listing to NASDAQ in 2021.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">On July 27, 2023,
the Company entered into that certain securities purchase agreement relating to the offer and sale of 300,000 shares of common stock,
par value $0.001 per share and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered direct offering.
Pursuant to the Purchase Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of
$3.50, for gross proceeds of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded warrants
were exercised.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">The above-mentioned
equity is before the reverse stock split in 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="-keep: true">On <span style="font-family: Times New Roman, Times, Serif">&#160;</span>August
1, 2023, the holder of a $500,000 convertible note, converted such note into 142,857 shares of common stock, at $3.5 per share.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">On August 14, 2023,
the Company entered into a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership of a property
and the parcel of the land owned by Zhonghui in Leshan, Sichuan, China (collectively, the &#8220;Property&#8221;). During the third quarter
of 2023, the Company issued to Zhonghui, an aggregate of 370,000 shares of the Company&#8217;s common stock, at a per share price of
$20. The Company also issued 29,600 common stock to consultants for providing consulting services on the above transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">On<span style="font-family: Times New Roman, Times, Serif">&#160;
</span>August 28, 2023, the Company issued 370,000 shares of common stock to Zhonghui United Technology (Chengdu) Group Co., Ltd. (&#8220;<span style="font-family: Times New Roman, Times, Serif">&#20013;&#27719;&#32852;&#21644;&#31185;&#25216;</span>(<span style="font-family: Times New Roman, Times, Serif">&#25104;&#37117;</span>)<span style="font-family: Times New Roman, Times, Serif">&#38598;&#22242;&#26377;&#38480;&#20844;&#21496;</span>&#8221;),
pursuant to a Cooperation Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">On January 27, 2024,
the company granted 1,241,615 restricted shares to its employees and directors under the 2016 Equity Incentive Plan, with an issuance
date of February 2, 2024. These shares are subject to a three-year restriction period.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">On February 6, 2024,
the Company entered into a definitive agreement with Shuling Jiang (&#8220;<b>Shuling</b>&#8221;), pursuant to which Shuling shall transfer
the ownership of certain land she owns located at Taoyuan City, Taiwan (the &#8220;<b>Land</b>&#8221;) to the Company (the &#8220;<b>Agreement</b>&#8221;).
In consideration for the Land, the Company issued Shuling (i) 703,495 restricted shares of the Company&#8217;s common stock (the &#8220;<b>Shares</b>&#8221;)
at a price of $3.50 per share and (ii) five-year warrants to purchase up to 1,000,000 shares of the Company&#8217;s common stock, with
an exercise price of $2.00 per share.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 175; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16. <i>Exhibits and Financial Statement
Schedules </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: top; width: 10%; border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit&#160;No.</b></span></td>
    <td style="width: 2%; text-align: justify">&#160;</td>
    <td style="width: 88%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1 </span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit101.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share Exchange Agreement, dated February 8, 2016 (1)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000113789202000063/fex301ai.txt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Articles of Incorporation of the Company (2)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex3-2_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bylaws of the Company, as amended (3)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416004635/s102891_4-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416007154/s104086_ex3-4.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on December 30, 2015 (5)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020008785/ea120454ex3-1_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.6</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390021025389/f10q0321ex3-6_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (10)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex4-1_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Warrant (7)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;</span><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022032864/ea158528ex4-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of the Registrant&#8217;s Common Stock certificate &#8204;(16)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021021784/ea139269ex5-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal Opinion of Hunter Taubman Fischer &amp; Li LLC (27)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit102.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaboration Agreement dated December 29, 2015 (8)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416005823/s103448_ex99-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborative Agreement and Milestone Payment Agreement dated May 6, 2016 (9)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017001707/f8k0217ex99i_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Addendum to the Collaboration Agreement dated January 12, 2017 (11)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017007869/f8k072417ex10i_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaboration Agreement with BioFirst dated July 24, 2017 (12)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017005978/f8k052617ex99i_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Development Agreement with Rgene dated May 26, 2017 (13)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reserved.</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390017009853/f8k091517ex10-3_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employment Agreement with Dr. Chi-Hsin Richard King (15)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8</span></td>
    <td style="text-align: justify">&#160;</td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.9</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-2_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory Note entered by American BriVision (Holding) Corporation (17)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.10</span></td>
    <td style="text-align: justify">&#160;</td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.11</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-2_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Exchange Agreement entered into by and between the Company and non-US persons (19)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-1_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Exchange Agreement entered into by and between the Company and US persons (20)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex10-1_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Exchange Agreement entered into by and between the Company and non-US person (21)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.14</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-15_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Securities Purchase Agreement entered into by and between the Company and U.S. investors (22)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
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    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-15_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (24)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.16</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021015729/f10k2020ex10-17_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (28)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.17</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021052090/ea148616ex10-1_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joint Venture Agreement between the Company, Lucidaim Co., Ltd. And BioLite Japan K.K.(26)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.18</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022027157/f10q0322ex10-22_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment to the Collaboration Agreement dated December 29, 2015 (32)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.19</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022025731/ea159780ex1-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Securities Purchase Agreement entered into by and between the Company and certain investors dated May 11, 2022 (36)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.20</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical Development Service Agreement between the Company and Rgene dated June 10, 2022 (portions of the exhibit have been omitted because they (i) are not material and (ii) is the type of information that the registrant treats as private or confidential) (37)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.21</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory Note dated June 16, 2022 issued by Rgene Corporation to the Company (38)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.22</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Purchase Agreement (39)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.23</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Note (39)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.24</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-3_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Warrant (39)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.25</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-4_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security Agreement (39)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.26</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-5_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guarantor Security Agreement (39)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.27</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-6_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guaranty (39)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.28</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-7_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark Security Agreement with Rgene Corporation (39)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.29</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-8_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark Security Agreement with BioFirst Corporation (39)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.30</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-9_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patent Security Agreement (39)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.31</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-10_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copyright Security Agreement (39)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.32</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-11_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock Pledge Agreement (39)</span></a></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.33</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024018526/ea0200876ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment (33)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.34</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024018524/ea0200878ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment (34)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.35</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024025793/ea020257501ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Definitive License Agreement between the Company and ForSeeCon Eye Corporation (14)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.36</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390024025793/ea020257501ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Definitive License Agreement between Biofirst Corporation and ForSeeCon Eye Corporation (14)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000161577416008325/s104643_ex14-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code of Ethics (23)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">15.1</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="ea020883501ex15-1_abvcbio.htm" style="-sec-extract: exhibit">Letter in Lieu of Consent for Review Report (filed herewith)</a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex21-1_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">List of subsidiaries (40)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390021021784/ea139269ex5-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Hunter Taubman Fischer &amp; Li LLC (Included in Exhibit 5.1) (27)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="ea020883501ex23-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Consent of WWC, P.C. (filed herewith)</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-1_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charter of the Audit Committee (29)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-2_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charter of the Compensation Committee (30)</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-3_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charter of the Nominating and Corporate Governance Committee (31)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document &#8204;(Fiscal year ended December 31, 2023).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
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    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390022032865/ea158525ex-fee_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Filing Fees Exhibit (41)</span></a></td></tr>
  </table><div>
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  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on February 16, 2016.</span></td></tr>
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  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.01 to the Company&#8217;s Form SB-2 filed on June 28, 2002</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.2 to the Company&#8217;s Form S-1, filed on March 22, 2024.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 4.1 to the Company&#8217;s Current Report on Form 8-K, filed on March 28, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.4 to the Company&#8217;s Form S-1, filed on September 13, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K, filed on April 7, 2020</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 4.1 the Company&#8217;s Current Report on Form 8-K, filed on April 24, 2020</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 the Company&#8217;s Current Report on Form 8-K, filed on February 16, 2016.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on June 9, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit &#8204;3.6 to the Company&#8217;s &#8204;Quarterly Report on Form 10-&#8204;Q filed on &#8204;May 10, &#8204;2021. </span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on February 22, 2017.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on July 24, 2017.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on May 30, 2017.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Current Report on Form 8-K, filed on March 26, 2024.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K, filed on September 20, 2017.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(16)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form &#8204;S-&#8204;1, filed on &#8204;June 14, &#8204;2022.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on February 1, 2019.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K, filed on February 1, 2019.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on April 14, 2020.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(20)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed April 14, 2020.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(21)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed April 24, 2020.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(22)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.15 to the Company&#8217;s Annual Report on Form 10-K, filed May 15, 2020.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 14.1 to the Company&#8217;s Amendment No.1 to Form S-1, filed on November 14, 2016.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(24)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.16 to the Company&#8217;s Annual Report on Form 10-K, filed May 15, 2020.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit &#8204;10.6 to the Company&#8217;s Annual Report on Form 10-K, filed &#8204;March 31, &#8204;2023.</span></td></tr>
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(26)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on October 8, 2021. </span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 5.1 to the Company&#8217;s Form S-1, filed April 15, 2021.</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.17 to the Company&#8217;s Annual Report on Form 10-K, filed March 16, 2021.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.35in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(29) </span></td>
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  <tr>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(30) </span></td>
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  <tr>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(31) </span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(32) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.22 to the Company&#8217;s Quarterly Report on Form 10-Q, filed on May 16, 2022. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(33)</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(34)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Current Report on Form 8-K, filed on February 29, 2024.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(35)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Annual Report on Form 10-K, filed March 31, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(36)</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(37)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on June 21, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(38)</span></td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(39)</span></td>
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  <tr style="vertical-align: top">
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  <tr style="vertical-align: top">
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  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(41)</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 17. <i>Undertakings</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">The undersigned Registrant
hereby undertakes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this registration statement:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(i) To include any prospectus
required by section 10(a)(3) of the Securities Act of 1933;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(ii) To reflect in the prospectus
any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent
no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table
in the effective registration statement.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(iii) To include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to
such information in the registration statement;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">(2) That, for the purpose
of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">(4) That, for the purpose
of determining liability under the Securities Act of 1933 to any purchaser:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(i) If the Registrant is relying
on Rule 430B (&#167;230.430B of this chapter):&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(A) Each prospectus filed
by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus
was deemed part of and included in the registration statement; and&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(B) Each prospectus required
to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an
offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of
the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such
form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described
in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an Underwriter,
such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement
to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement
or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of
the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify
any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such
document immediately prior to such effective date; or&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(ii) If the Registrant is subject
to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration
statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included
in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration
statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference
into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract
of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was
part of the registration statement or made in any such document immediately prior to such date of first use.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">(5) That, for the purpose
of determining liability of the Registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities,
the undersigned Registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold
to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
be considered to offer or sell such securities to such purchaser:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(i) Any preliminary prospectus
or prospectus of the undersigned Registrant relating to the offering required to be filed pursuant to Rule 424;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(ii) Any free writing prospectus
relating to the offering prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned Registrant;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(iii) The portion of any other
free writing prospectus relating to the offering containing material information about the undersigned Registrant or its securities provided
by or on behalf of the undersigned registrant; and&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(iv) Any other communication
that is an offer in the offering made by the undersigned registrant to the purchaser.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">The undersigned Registrant
hereby undertakes to provide to the Underwriters at the closing specified in the underwriting agreement certificates in such denominations
and registered in such names as required by the Underwriters to permit prompt delivery to each purchaser.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers, and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer, or controlling person of the Registrant in the successful defense of any action, suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the requirements of the Securities
Act of 1933, the registrant has duly caused this Post-Effective Amendment No. 5 to the registration statement on Form S-1 to be signed
on its behalf by the undersigned, thereunto duly authorized in the City of Taipei and City of Hong Kong, on July 26, 2024.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td><span style="-keep: true">&#160;</span></td>
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  <tr>
    <td style="width: 60%; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="width: 5%; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="width: 35%; text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">By: </span></td>
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    Patil</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Name:&#160;&#160;</span></td>
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  <tr>
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    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
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    <td colspan="2"><span style="font-size: 10pt"><b>ABVC BIOPHARMA, INC.</b></span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">By: </span></td>
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  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Name:&#160;&#160;</span></td>
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  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Title: </span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities and on July 26, 2024.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
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    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
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  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
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    <td style="text-align: center"><span style="font-size: 10pt">Tsang Ming Jiang</span></td>
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    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
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<DESCRIPTION>LETTER IN LIEU OF CONSENT FOR REVIEW REPORT
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<HEAD>
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</HEAD>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 15.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><IMG SRC="ex15-1_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">To the Board of Directors and Stockholders
of</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">ABVC BioPharma, Inc</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>LETTER IN LIEU OF
CONSENT FOR REVIEW REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We have reviewed, in
accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim condensed consolidated
financial statements of ABVC BioPharma, Inc and its subsidiaries for the three-month periods ended&nbsp;March 31, 2024 and 2023, as the
Company is initially filed on May 17, 2024; because we did not perform an audit, we expressed no opinion on that information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We also are aware that
the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement
prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%"><IMG SRC="ex15-1_002.jpg" ALT=""></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">San Mateo, California</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WWC, P.C.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 26, 2024</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certified Public Accountants</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB ID No. 1171</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><IMG SRC="ex15-1_003.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ea020883501ex23-2_abvcbio.htm
<DESCRIPTION>CONSENT OF WWC, P.C
<TEXT>
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<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;<IMG SRC="ex23-2_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Consent of Independent Registered Public Accounting
Firm</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the <FONT STYLE="font-family: Times New Roman, Times, Serif">inclusion
of our report dated March 13, 2024 in the Registration Statement on Post-Effective Amendment No. 5 Form S-1, under the Securities Act
of 1933 (File No. 333-250899) with respect to the consolidated balance sheets of ABVC BioPharma, Inc and its subsidiaries as of December
31, 2023 and 2022, and the related consolidated statements of operation and comprehensive loss, cash flows, stockholders&rsquo; equity
(deficit), for the two-year period ended December 31, 2023, and the related notes included herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We also consent to the reference to our firm under
the heading &ldquo;Experts&rdquo; in the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><IMG SRC="ex23-2_002.jpg" ALT=""></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">San Mateo, California</FONT></TD>
    <TD STYLE="width: 40%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WWC, P.C.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 26, 2024</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certified Public Accountants</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB ID: 1171</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex23-2_003.jpg" ALT=""></P>

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<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>4
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      <link:roleType roleURI="http://www.abvcpharma.com/role/OrganizationandDescriptionofBusiness" id="abvc_r_OrganizationandDescriptionofBusiness">
        <link:definition>007 - Disclosure - Organization and Description of Business</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LiquidityandGoingConcern" id="abvc_r_LiquidityandGoingConcern">
        <link:definition>008 - Disclosure - Liquidity and Going Concern</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/SummaryofSignificantAccountingPolicies" id="abvc_r_SummaryofSignificantAccountingPolicies">
        <link:definition>009 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/CollaborativeAgreements" id="abvc_r_CollaborativeAgreements">
        <link:definition>010 - Disclosure - Collaborative Agreements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/PropertyandEquipment" id="abvc_r_PropertyandEquipment">
        <link:definition>011 - Disclosure - Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LongTermInvestments" id="abvc_r_LongTermInvestments">
        <link:definition>012 - Disclosure - Long-Term Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ConvertibleNotesPayable" id="abvc_r_ConvertibleNotesPayable">
        <link:definition>013 - Disclosure - Convertible Notes Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/AccruedExpensesandOtherCurrentLiabilities" id="abvc_r_AccruedExpensesandOtherCurrentLiabilities">
        <link:definition>014 - Disclosure - Accrued Expenses and Other Current Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/BankLoans" id="abvc_r_BankLoans">
        <link:definition>015 - Disclosure - Bank Loans</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/RelatedPartiesTransactions" id="abvc_r_RelatedPartiesTransactions">
        <link:definition>016 - Disclosure - Related Parties Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/IncomeTaxes" id="abvc_r_IncomeTaxes">
        <link:definition>017 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/Equity" id="abvc_r_Equity">
        <link:definition>018 - Disclosure - Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/StockOptions" id="abvc_r_StockOptions">
        <link:definition>019 - Disclosure - Stock Options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LossPerShare" id="abvc_r_LossPerShare">
        <link:definition>020 - Disclosure - Loss Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/Lease" id="abvc_r_Lease">
        <link:definition>021 - Disclosure - Lease</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/SubsequentEvents" id="abvc_r_SubsequentEvents">
        <link:definition>022 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/CommitmentsAndContingencies" id="abvc_r_CommitmentsAndContingencies">
        <link:definition>023 - Disclosure - Commitments And Contingencies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/Acquisition" id="abvc_r_Acquisition">
        <link:definition>024 - Disclosure - Acquisition</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/AccountingPoliciesByPolicy" id="abvc_r_AccountingPoliciesByPolicy">
        <link:definition>996000 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/SummaryofSignificantAccountingPoliciesTables" id="abvc_r_SummaryofSignificantAccountingPoliciesTables">
        <link:definition>996001 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/PropertyandEquipmentTables" id="abvc_r_PropertyandEquipmentTables">
        <link:definition>996002 - Disclosure - Property and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LongTermInvestmentsTables" id="abvc_r_LongTermInvestmentsTables">
        <link:definition>996003 - Disclosure - Long-Term Investments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/AccruedExpensesandOtherCurrentLiabilitiesTables" id="abvc_r_AccruedExpensesandOtherCurrentLiabilitiesTables">
        <link:definition>996004 - Disclosure - Accrued Expenses and Other Current Liabilities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/BankLoansTables" id="abvc_r_BankLoansTables">
        <link:definition>996005 - Disclosure - Bank Loans (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/RelatedPartiesTransactionsTables" id="abvc_r_RelatedPartiesTransactionsTables">
        <link:definition>996006 - Disclosure - Related Parties Transactions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/IncomeTaxesTables" id="abvc_r_IncomeTaxesTables">
        <link:definition>996007 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/StockOptionsTables" id="abvc_r_StockOptionsTables">
        <link:definition>996008 - Disclosure - Stock Options (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LossPerShareTables" id="abvc_r_LossPerShareTables">
        <link:definition>996009 - Disclosure - Loss Per Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LeaseTables" id="abvc_r_LeaseTables">
        <link:definition>996010 - Disclosure - Lease (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/AcquisitionTables" id="abvc_r_AcquisitionTables">
        <link:definition>996011 - Disclosure - Acquisition (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/OrganizationandDescriptionofBusinessDetails" id="abvc_r_OrganizationandDescriptionofBusinessDetails">
        <link:definition>996012 - Disclosure - Organization and Description of Business (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LiquidityandGoingConcernDetails" id="abvc_r_LiquidityandGoingConcernDetails">
        <link:definition>996013 - Disclosure - Liquidity and Going Concern (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/SummaryofSignificantAccountingPoliciesDetails" id="abvc_r_SummaryofSignificantAccountingPoliciesDetails">
        <link:definition>996014 - Disclosure - Summary of Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesBasedontheFollowingUsefulLivesTable" id="abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesBasedontheFollowingUsefulLivesTable">
        <link:definition>996015 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/CollaborativeAgreementsDetails" id="abvc_r_CollaborativeAgreementsDetails">
        <link:definition>996016 - Disclosure - Collaborative Agreements (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/PropertyandEquipmentDetails" id="abvc_r_PropertyandEquipmentDetails">
        <link:definition>996017 - Disclosure - Property and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofPropertyandEquipmentTable" id="abvc_r_ScheduleofPropertyandEquipmentTable">
        <link:definition>996018 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/LongTermInvestmentsDetails" id="abvc_r_LongTermInvestmentsDetails">
        <link:definition>996019 - Disclosure - Long-Term Investments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable" id="abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable">
        <link:definition>996020 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofExtenttheInvesteeReliesTable" id="abvc_r_ScheduleofExtenttheInvesteeReliesTable">
        <link:definition>996021 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofLongTermInvestmentTable" id="abvc_r_ScheduleofLongTermInvestmentTable">
        <link:definition>996022 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofBalanceSheetTable" id="abvc_r_ScheduleofBalanceSheetTable">
        <link:definition>996023 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofStatementofOperationTable" id="abvc_r_ScheduleofStatementofOperationTable">
        <link:definition>996024 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofLossonInvestmentinEquitySecuritiesTable" id="abvc_r_ScheduleofLossonInvestmentinEquitySecuritiesTable">
        <link:definition>996025 - Disclosure - Long-Term Investments (Details) - Schedule of Loss on Investment in Equity Securities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ConvertibleNotesPayableDetails" id="abvc_r_ConvertibleNotesPayableDetails">
        <link:definition>996026 - Disclosure - Convertible Notes Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofAccruedExpensesandOtherCurrentLiabilitiesTable" id="abvc_r_ScheduleofAccruedExpensesandOtherCurrentLiabilitiesTable">
        <link:definition>996027 - Disclosure - Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/BankLoansDetails" id="abvc_r_BankLoansDetails">
        <link:definition>996028 - Disclosure - Bank Loans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofShortTermBankLoanTable" id="abvc_r_ScheduleofShortTermBankLoanTable">
        <link:definition>996029 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/RelatedPartiesTransactionsDetails" id="abvc_r_RelatedPartiesTransactionsDetails">
        <link:definition>996030 - Disclosure - Related Parties Transactions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable" id="abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable">
        <link:definition>996031 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofAccountsReceivableDueFromRelatedPartiesTable" id="abvc_r_ScheduleofAccountsReceivableDueFromRelatedPartiesTable">
        <link:definition>996032 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due From Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofDueFromRelatedPartiesCurrentTable" id="abvc_r_ScheduleofDueFromRelatedPartiesCurrentTable">
        <link:definition>996033 - Disclosure - Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofDueFromRelatedPartiesNonCurrentTable" id="abvc_r_ScheduleofDueFromRelatedPartiesNonCurrentTable">
        <link:definition>996034 - Disclosure - Related Parties Transactions (Details) - Schedule of Due From Related Parties - Non Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofAmountDuetoRelatedPartiesTable" id="abvc_r_ScheduleofAmountDuetoRelatedPartiesTable">
        <link:definition>996035 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofDeferredTaxAssetsLiabilityTable" id="abvc_r_ScheduleofDeferredTaxAssetsLiabilityTable">
        <link:definition>996036 - Disclosure - Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/EquityDetails" id="abvc_r_EquityDetails">
        <link:definition>996037 - Disclosure - Equity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.abvcpharma.com/role/StockOptionsDetails" id="abvc_r_StockOptionsDetails">
        <link:definition>996038 - Disclosure - Stock Options (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.abvcpharma.com/role/ScheduleofOptionsIssuedandOutstandingTable" id="abvc_r_ScheduleofOptionsIssuedandOutstandingTable">
        <link:definition>996039 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding</link:definition>
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</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>5
<FILENAME>abvc-20240331_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
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<!-- Created: Thu Jul 25 19:41:10 UTC 2024 -->
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
<FILENAME>abvc-20240331_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jul 25 19:41:10 UTC 2024 -->
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ConsolidatedEntitiesAxis_lbl" xml:lang="en-US">Consolidated Entities [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesAxis_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:to="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract_lbl" xml:lang="en-US">Accrued Expenses and Other Current Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract" xlink:to="us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesAndAccrualsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PayablesAndAccrualsAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_PayablesAndAccrualsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowingsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermBorrowingsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBorrowingsAbstract_lbl" xml:lang="en-US">Bank Loans [ Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_ShortTermBorrowingsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeAxis_lbl" xml:lang="en-US">Short-Term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Parties Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNetAbstract_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets (Liability) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsGross"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl0" xml:lang="en-US">Deferred tax assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityAbstract_lbl0" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xml:lang="en-US">Stock Options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Outstanding beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Number of Underlying Shares, Outstanding ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1" xml:lang="en-US">Number of Underlying Shares, Outstanding ending balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Outstanding beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Outstanding ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract_lbl" xml:lang="en-US">Schedule of Fair Value of Stock Options Granted [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl0" xml:lang="en-US">Net loss per share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl1" xml:lang="en-US">Loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareBasicAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAbstract" xlink:to="us-gaap_EarningsPerShareBasicAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Weighted-average shares outstanding - Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl1" xml:lang="en-US">Weighted-average shares outstanding - Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesAbstract_lbl" xml:lang="en-US">Lease [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesOperatingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LeasesOperatingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesOperatingAbstract_lbl" xml:lang="en-US">Schedule of Operating Leases have Remaining Lease Terms [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesOperatingAbstract" xlink:to="us-gaap_LeasesOperatingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCostAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LeaseCostAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCostAbstract_lbl" xml:lang="en-US">Schedule of Lease Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostAbstract" xlink:to="us-gaap_LeaseCostAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_lbl" xml:lang="en-US">Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total future minimum lease payments, undiscounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0" xml:lang="en-US">Total future minimum lease payments, undiscounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Present value of future minimum lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl0" xml:lang="en-US">Present value of future minimum lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNetAbstract_lbl" xml:lang="en-US">Schedule of Property and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_lbl" xml:lang="en-US">Schedule of Income Tax Expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl" xml:lang="en-US">Total Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Provision for (benefit from) income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract_lbl" xml:lang="en-US">Schedule of Options Issued and Outstanding [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding ending balance (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfCompanySLeaseExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfCompanySLeaseExpensesAbstract_lbl" xml:lang="en-US">Schedule of Company&#8217;s Lease Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="abvc_ScheduleOfCompanySLeaseExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAcquisitionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionAbstract_lbl" xml:lang="en-US">Acquisition [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionAbstract" xlink:to="us-gaap_AssetAcquisitionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract_lbl" xml:lang="en-US">Schedule of Acquisition was Accounted for Business Combination [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract" xlink:to="abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RestrictedCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCash_lbl" xml:lang="en-US">Restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCash" xlink:to="us-gaap_RestrictedCash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Accounts receivable &#8211; related parties, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl0" xml:lang="en-US">Accounts receivable due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl" xml:lang="en-US">Due from related parties &#8211; current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl0" xml:lang="en-US">Due from related parties - current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl1" xml:lang="en-US">Outstanding loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermInvestments_lbl" xml:lang="en-US">Short-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expense and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract" xlink:to="abvc_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating lease right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermInvestments_lbl" xml:lang="en-US">Long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermInvestments" xlink:to="us-gaap_LongTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseNoncurrent_lbl" xml:lang="en-US">Prepaid expenses &#8211; non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseNoncurrent" xlink:to="us-gaap_PrepaidExpenseNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SecurityDeposit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDeposit_lbl" xml:lang="en-US">Security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDeposit" xlink:to="us-gaap_SecurityDeposit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20240331.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl" xml:lang="en-US">Prepayment for long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl" xml:lang="en-US">Due from related parties &#8211; non-current, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl0" xml:lang="en-US">Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract0" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract0" xlink:to="abvc_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermBorrowings_lbl" xml:lang="en-US">Short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShortTermBorrowings_lbl0" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_lbl" xml:lang="en-US">Contract liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TaxesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TaxesPayableCurrent_lbl" xml:lang="en-US">Taxes payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating lease liabilities &#8211; current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Operating lease liabilities (current)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl0" xml:lang="en-US">Fees paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_lbl" xml:lang="en-US">Convertible notes payable &#8211; third parties, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableCurrent" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract1" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract1" xlink:to="abvc_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SecurityDepositLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDepositLiability_lbl" xml:lang="en-US">Tenant security deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liability &#8211; non-current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Operating lease liabilities (non-current)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingencies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock, value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Value of new shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Common stock per share price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl0" xml:lang="en-US">Common shares, issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MinorityInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Noncontrolling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract2" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract2" xlink:to="abvc_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract3" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract3" xlink:to="abvc_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract4" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract4" xlink:to="abvc_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract5" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract5" xlink:to="abvc_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract6" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract6" xlink:to="abvc_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract7" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract7" xlink:to="abvc_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract8" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract8" xlink:to="abvc_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross (loss) profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract9" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract9" xlink:to="abvc_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, general and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract10" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract10"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract10" xlink:to="abvc_UnlabeledAbstract10_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract11" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract11_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract11" xlink:to="abvc_UnlabeledAbstract11_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InvestmentIncomeInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentIncomeInterest_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncome" xlink:href="abvc-20240331.xsd#abvc_OperatingSubleaseIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingSubleaseIncome_lbl" xml:lang="en-US">Operating sublease income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncome" xlink:to="abvc_OperatingSubleaseIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl" xml:lang="en-US">Gain (loss) on foreign exchange changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other (expense) income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract12" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract12" xlink:to="abvc_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Loss before income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract13" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract13" xlink:to="abvc_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract14" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract14" xlink:to="abvc_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</label>
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    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract15" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract15"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract17_lbl" xml:lang="en-US"></label>
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    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">-Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl1" xml:lang="en-US">-Basic</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">-Diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract18" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract18"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract18_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract18" xlink:to="abvc_UnlabeledAbstract18_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl" xml:lang="en-US">Weighted average shares used in computing net loss per share of common stock(1):</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl0" xml:lang="en-US">Weighted average number of common shares outstanding(1):</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted-average shares outstanding - Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract19" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract19"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract19_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract19" xlink:to="abvc_UnlabeledAbstract19_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract20" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract20"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract20_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract20" xlink:to="abvc_UnlabeledAbstract20_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract21" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract21"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract21_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract21" xlink:to="abvc_UnlabeledAbstract21_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract22" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract22"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract22_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract22" xlink:to="abvc_UnlabeledAbstract22_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract23" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract23"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract23_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract23" xlink:to="abvc_UnlabeledAbstract23_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GainLossOnInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnInvestments_lbl" xml:lang="en-US">Investment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_GainLossOnInvestments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GainLossOnInvestments_lbl0" xml:lang="en-US">Recognized investment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_GainLossOnInvestments_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl" xml:lang="en-US">Loss on investment in equity securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl0" xml:lang="en-US">Loss on investment in equity securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract24" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract24"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract24_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract24" xlink:to="abvc_UnlabeledAbstract24_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract25" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract25"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract25_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract25" xlink:to="abvc_UnlabeledAbstract25_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract26" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract26"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract26_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract26" xlink:to="abvc_UnlabeledAbstract26_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract27" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract27"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract27_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract27" xlink:to="abvc_UnlabeledAbstract27_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract28" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract28"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract28_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract28" xlink:to="abvc_UnlabeledAbstract28_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract29" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract29"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract29_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract29" xlink:to="abvc_UnlabeledAbstract29_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract30" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract30"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract30_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract30" xlink:to="abvc_UnlabeledAbstract30_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Depreciation_lbl0" xml:lang="en-US">Depreciation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl" xml:lang="en-US">Increase (decrease) in accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl" xml:lang="en-US">Increase (decrease) in due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net cash from operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract31" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract31"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract31_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract31" xlink:to="abvc_UnlabeledAbstract31_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl" xml:lang="en-US">Proceeds from issuance of warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl0" xml:lang="en-US">Warrant gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromConvertibleDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromConvertibleDebt_lbl" xml:lang="en-US">Proceeds from convertible notes payable &#8211; third parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromConvertibleDebt" xlink:to="us-gaap_ProceedsFromConvertibleDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract32" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract32"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract32_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract32" xlink:to="abvc_UnlabeledAbstract32_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract33" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract33"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract33_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract33" xlink:to="abvc_UnlabeledAbstract33_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Net decrease in cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract34" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract34"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract34_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract34" xlink:to="abvc_UnlabeledAbstract34_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental disclosure of cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CashPaidDuringTheYearForAbstract" xlink:href="abvc-20240331.xsd#abvc_CashPaidDuringTheYearForAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CashPaidDuringTheYearForAbstract_lbl" xml:lang="en-US">Cash paid during the year for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CashPaidDuringTheYearForAbstract" xlink:to="abvc_CashPaidDuringTheYearForAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Interest expense paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xml:lang="en-US">Non-cash financing and investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfCommonStockForConversionOfDebt" xlink:href="abvc-20240331.xsd#abvc_IssuanceOfCommonStockForConversionOfDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_IssuanceOfCommonStockForConversionOfDebt_lbl" xml:lang="en-US">Issuance of common stock for conversion of debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfCommonStockForConversionOfDebt" xlink:to="abvc_IssuanceOfCommonStockForConversionOfDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SupplementalDisclosureOfCashFlowsAbstract" xlink:href="abvc-20240331.xsd#abvc_SupplementalDisclosureOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SupplementalDisclosureOfCashFlowsAbstract_lbl" xml:lang="en-US">Supplemental disclosure of cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SupplementalDisclosureOfCashFlowsAbstract" xlink:to="abvc_SupplementalDisclosureOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryAllowanceForValuationLosses" xlink:href="abvc-20240331.xsd#abvc_InventoryAllowanceForValuationLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InventoryAllowanceForValuationLosses_lbl" xml:lang="en-US">Inventory allowance for valuation losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryAllowanceForValuationLosses" xlink:to="abvc_InventoryAllowanceForValuationLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetImpairmentCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl" xml:lang="en-US">Impairment of prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl" xml:lang="en-US">Increase (decrease) in contract liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl" xml:lang="en-US">Increase (decrease) in tenant security deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl" xml:lang="en-US">Increase (decrease) in Taxes payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract35" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract35"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract35_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract35" xlink:to="abvc_UnlabeledAbstract35_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract36" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract36"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract36_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract36" xlink:to="abvc_UnlabeledAbstract36_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Issuance of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0" xml:lang="en-US">Gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US">Proceeds from short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract37" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract37"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract37_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract37" xlink:to="abvc_UnlabeledAbstract37_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract38" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract38"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract38_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract38" xlink:to="abvc_UnlabeledAbstract38_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract39" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract39"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract39_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract39" xlink:to="abvc_UnlabeledAbstract39_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract40" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract40"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract40_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract40" xlink:to="abvc_UnlabeledAbstract40_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SupplementalDisclosureOfCashFlowsAbstract0" xlink:href="abvc-20240331.xsd#abvc_SupplementalDisclosureOfCashFlowsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SupplementalDisclosureOfCashFlowsAbstract0_lbl" xml:lang="en-US">Supplemental disclosure of cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SupplementalDisclosureOfCashFlowsAbstract0" xlink:to="abvc_SupplementalDisclosureOfCashFlowsAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CashPaidDuringTheYearForAbstract0" xlink:href="abvc-20240331.xsd#abvc_CashPaidDuringTheYearForAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CashPaidDuringTheYearForAbstract0_lbl" xml:lang="en-US">Cash paid during the year for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CashPaidDuringTheYearForAbstract0" xlink:to="abvc_CashPaidDuringTheYearForAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Income taxes paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonCashFinancingAndInvestingActivitiesAbstract" xlink:href="abvc-20240331.xsd#abvc_NonCashFinancingAndInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonCashFinancingAndInvestingActivitiesAbstract_lbl" xml:lang="en-US">Non-cash financing and investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonCashFinancingAndInvestingActivitiesAbstract" xlink:to="abvc_NonCashFinancingAndInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty" xlink:href="abvc-20240331.xsd#abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty_lbl" xml:lang="en-US">Purchase of Property and equipment by issuing common stock to a third party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty" xlink:to="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xml:lang="en-US">Issuance of common stock for consulting service</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xml:lang="en-US">Issuance of common stock for consulting service (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CumulativeTransactionAdjustments" xlink:href="abvc-20240331.xsd#abvc_CumulativeTransactionAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CumulativeTransactionAdjustments_lbl" xml:lang="en-US">Cumulative transaction adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Issuance of common shares upon exercise of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Issuance of common shares upon exercise of convertible notes (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl" xml:lang="en-US">Issuance of pre-funded warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US">Repurchase of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockRepurchasedDuringPeriodShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl" xml:lang="en-US">Repurchase of common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Issuance of common shares for cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Issuance of common shares for cash (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockbasedCompensationForServices" xlink:href="abvc-20240331.xsd#abvc_StockbasedCompensationForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockbasedCompensationForServices_lbl" xml:lang="en-US">Stock-based compensation for services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockbasedCompensationForServices" xlink:to="abvc_StockbasedCompensationForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Stock-based compensation for options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl" xml:lang="en-US">Issuance of common shares for property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl" xml:lang="en-US">Issuance of common shares for property (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature_lbl" xml:lang="en-US">Warrant issued with convertible notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of pre-funded warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Exercise of pre-funded warrant (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan_lbl" xml:lang="en-US">Distribute as Employee Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan" xlink:to="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan_lbl" xml:lang="en-US">Distribute as Employee Compensation (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan" xlink:to="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl" xml:lang="en-US">Stock subscription receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TreasuryStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GoodwillImpairmentLoss_lbl" xml:lang="en-US">Impairment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl" xml:lang="en-US">Other non-cash expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Decrease (increase) in accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInPrepaidExpensesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther_lbl" xml:lang="en-US">Decrease (increase) in prepaid expenses and security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpensesOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl" xml:lang="en-US">Decrease (increase) in due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfShortTermDebt_lbl" xml:lang="en-US">Repayment of short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfShortTermDebt" xlink:to="us-gaap_RepaymentsOfShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForEquityInvestments" xlink:href="abvc-20240331.xsd#abvc_PrepaymentForEquityInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_PrepaymentForEquityInvestments_lbl" xml:lang="en-US">Prepayment for equity investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForEquityInvestments" xlink:to="abvc_PrepaymentForEquityInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl" xml:lang="en-US">Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl0" xml:lang="en-US">Related Party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromStockholderMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ReceivablesFromStockholderMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesFromStockholderMember_lbl" xml:lang="en-US">Stock Subscription Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromStockholderMember" xlink:to="us-gaap_ReceivablesFromStockholderMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Accumulated Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TreasuryStockCommonMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockCommonMember_lbl" xml:lang="en-US">Treasury Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonMember" xlink:to="us-gaap_TreasuryStockCommonMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NoncontrollingInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Non controlling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl" xml:lang="en-US">ORGANIZATION AND DESCRIPTION OF BUSINESS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LiquidityAndGoingConcernTextBlock" xlink:href="abvc-20240331.xsd#abvc_LiquidityAndGoingConcernTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LiquidityAndGoingConcernTextBlock_lbl" xml:lang="en-US">LIQUIDITY AND GOING CONCERN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LiquidityAndGoingConcernTextBlock" xlink:to="abvc_LiquidityAndGoingConcernTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl" xml:lang="en-US">COLLABORATIVE AGREEMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Land with book value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InvestmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentTextBlock_lbl" xml:lang="en-US">LONG-TERM INVESTMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTextBlock" xlink:to="us-gaap_InvestmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl" xml:lang="en-US">Schedule of Ownership Percentages of Each Investee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0" xml:lang="en-US">Interest rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestmentAdditionalInformation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation_lbl" xml:lang="en-US">Accounting treatments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:to="us-gaap_EquityMethodInvestmentAdditionalInformation_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock_lbl" xml:lang="en-US">Schedule of Extent the Investee Relies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl" xml:lang="en-US">Relationship with the Company and its subsidiaries, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl" xml:lang="en-US">Schedule of Long-Term Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20240331.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20240331.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20240331.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodInvestmentsNetAbstract_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="abvc_EquityMethodInvestmentsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestments_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of Balance Sheet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Non-current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Non-current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of Statement of Operation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnSalesOfLoansNet_lbl" xml:lang="en-US">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfLoansNet" xlink:to="us-gaap_GainLossOnSalesOfLoansNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0" xml:lang="en-US">Net loss attributable to ABVC&#8217;s common stockholders (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xml:lang="en-US">Net loss attributable to ABVC&#8217;s common stockholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Share of losses from investments accounted for using the equity method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Share of equity method investee losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl" xml:lang="en-US">Schedule of Loss on Investment in Equity Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">CONVERTIBLE NOTES PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Accrued Expenses and Other Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AccruedResearchAndDevelopmentExpense" xlink:href="abvc-20240331.xsd#abvc_AccruedResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AccruedResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Accrued research and development expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccruedResearchAndDevelopmentExpense" xlink:to="abvc_AccruedResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued compensation and employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedRoyaltiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedRoyaltiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedRoyaltiesCurrent_lbl" xml:lang="en-US">Accrued royalties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedRoyaltiesCurrent" xlink:to="us-gaap_AccruedRoyaltiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Others</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl" xml:lang="en-US">BANK LOANS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl" xml:lang="en-US">Schedule of Short-Term Bank Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">RELATED PARTIES TRANSACTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Related Parties of the Company with whom Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Accounts Receivable Due From Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfDueFromRelatedPartyTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock_lbl" xml:lang="en-US">Schedule of Due From Related Parties - Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock" xlink:to="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of Due From Related Parties - Non Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent_lbl" xml:lang="en-US">Due from related parties &#8211; Non-Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent_lbl0" xml:lang="en-US">Expected credit losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Amount Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets (Liability)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOther_lbl" xml:lang="en-US">Loss on impairment of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOther" xlink:to="us-gaap_DeferredTaxAssetsOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xml:lang="en-US">Net operating loss carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilities" xlink:href="abvc-20240331.xsd#abvc_OperatingLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeaseLiabilities_lbl" xml:lang="en-US">Operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilities" xlink:to="abvc_OperatingLeaseLiabilities_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DeferredTaxAssetsOperatingLeaseAssets_lbl" xml:lang="en-US">Operating lease assets</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">STOCK OPTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Options Issued and Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Outstanding beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Outstanding ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Number of Underlying Shares, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0" xml:lang="en-US">Number of Underlying Shares, Granted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20240331.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue" xlink:href="abvc-20240331.xsd#abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue" xlink:to="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Number of Underlying Shares, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0" xml:lang="en-US">Number of Underlying Shares, Forfeited (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm" xlink:href="abvc-20240331.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:href="abvc-20240331.xsd#abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2" xlink:href="abvc-20240331.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Outstanding ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl0" xml:lang="en-US">Number of Underlying Shares, Exercisable (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0" xml:lang="en-US">Aggregate Intrinsic Value, Exercisable (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0" xml:lang="en-US">Number of Underlying Shares, Vested and expected to vest (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl0" xml:lang="en-US">Aggregate Intrinsic Value, Vested and expected to vest (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Fair Value of Stock Options Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected term (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">LOSS PER SHARE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of Loss Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract" xlink:href="abvc-20240331.xsd#abvc_NumeratorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumeratorAbstract_lbl" xml:lang="en-US">Numerator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract" xlink:to="abvc_NumeratorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract41" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract41"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract41_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract41" xlink:to="abvc_UnlabeledAbstract41_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract" xlink:href="abvc-20240331.xsd#abvc_DenominatorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DenominatorAbstract_lbl" xml:lang="en-US">Denominator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_DenominatorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract" xlink:href="abvc-20240331.xsd#abvc_WeightedAverageSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted-average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract42" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract42"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract42_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract42" xlink:to="abvc_UnlabeledAbstract42_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">LEASE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of Operating Leases have Remaining Lease Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCostTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LeaseCostTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl" xml:lang="en-US">Schedule of Company&#8217;s Lease Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Operating lease expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl" xml:lang="en-US">Cash paid for amounts included in the measurement of operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20240331.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract43" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract43"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract43_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract43" xlink:to="abvc_UnlabeledAbstract43_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract" xlink:href="abvc-20240331.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageDiscountRateAbstract_lbl" xml:lang="en-US">Weighted Average Discount Rate:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl" xml:lang="en-US">2024 (excluding three months ended March 31, 2024)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xml:lang="en-US">Thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">SUBSEQUENT EVENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:href="abvc-20240331.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0" xlink:href="abvc-20240331.xsd#abvc_EquityMethodInvestmentsNetAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract0" xlink:to="abvc_EquityMethodInvestmentsNetAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WorkersCompensationLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WorkersCompensationLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WorkersCompensationLiabilityCurrent_lbl" xml:lang="en-US">Accrued compensation and employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WorkersCompensationLiabilityCurrent" xlink:to="us-gaap_WorkersCompensationLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl" xml:lang="en-US">Schedule of Revenue Due From Related Parties - Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RevenueFromRelatedParty" xlink:href="abvc-20240331.xsd#abvc_RevenueFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RevenueFromRelatedParty_lbl" xml:lang="en-US">Revenue - related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenueFromRelatedParty" xlink:to="abvc_RevenueFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of Income Tax Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_lbl" xml:lang="en-US">Current:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract" xlink:to="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_lbl" xml:lang="en-US">Deferred:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract" xlink:to="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl" xml:lang="en-US">Tax credit of investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_a2022Abstract" xlink:href="abvc-20240331.xsd#abvc_a2022Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_a2022Abstract_lbl" xml:lang="en-US">2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_a2022Abstract" xlink:to="abvc_a2022Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract44" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract44"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract44_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract44" xlink:to="abvc_UnlabeledAbstract44_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract0" xlink:href="abvc-20240331.xsd#abvc_NumeratorAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumeratorAbstract0_lbl" xml:lang="en-US">Numerator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract0" xlink:to="abvc_NumeratorAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract45" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract45"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract45_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract45" xlink:to="abvc_UnlabeledAbstract45_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract0" xlink:href="abvc-20240331.xsd#abvc_DenominatorAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DenominatorAbstract0_lbl" xml:lang="en-US">Denominator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract0" xlink:to="abvc_DenominatorAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract0" xlink:href="abvc-20240331.xsd#abvc_WeightedAverageSharesOutstandingAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract0_lbl" xml:lang="en-US">Weighted-average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract0" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockOptionPlanExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionPlanExpense_lbl" xml:lang="en-US">Stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionPlanExpense" xlink:to="us-gaap_StockOptionPlanExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract46" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract46"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract46_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract46" xlink:to="abvc_UnlabeledAbstract46_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract47" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract47"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract47_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract47" xlink:to="abvc_UnlabeledAbstract47_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:href="abvc-20240331.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract0_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract48" xlink:href="abvc-20240331.xsd#abvc_UnlabeledAbstract48"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract48_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract48" xlink:to="abvc_UnlabeledAbstract48_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract0" xlink:href="abvc-20240331.xsd#abvc_WeightedAverageDiscountRateAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageDiscountRateAbstract0_lbl" xml:lang="en-US">Weighted Average Discount Rate:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract0" xlink:to="abvc_WeightedAverageDiscountRateAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAcquisitionTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetAcquisitionTextBlock_lbl" xml:lang="en-US">ACQUISITION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionTextBlock" xlink:to="us-gaap_AssetAcquisitionTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl" xml:lang="en-US">Schedule of Acquisition was Accounted for Business Combination</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl" xml:lang="en-US">Total assets acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl" xml:lang="en-US">Total consideration (Intangible assets)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent_lbl" xml:lang="en-US">Less: allowance for expected credit losses accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less: Imputed interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities" xlink:href="abvc-20240331.xsd#abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities_lbl" xml:lang="en-US">Accrued expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities" xlink:to="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_lbl" xml:lang="en-US">Due to Director</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xml:lang="en-US">Total liabilities acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BuildingImprovementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BuildingImprovementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BuildingImprovementsMember_lbl" xml:lang="en-US">Buildings and leasehold improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingImprovementsMember" xlink:to="us-gaap_BuildingImprovementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl0" xml:lang="en-US">Machinery and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OfficeEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OfficeEquipmentMember_lbl" xml:lang="en-US">Office equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OfficeEquipmentMember_lbl0" xml:lang="en-US">Office Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LandMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandMember_lbl" xml:lang="en-US">Land [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandMember" xlink:to="us-gaap_LandMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConstructionInProgressMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConstructionInProgressMember_lbl" xml:lang="en-US">Construction-in-Progress [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConstructionInProgressMember" xlink:to="us-gaap_ConstructionInProgressMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConstructionInProgressMember_lbl0" xml:lang="en-US">Construction in Progress [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConstructionInProgressMember" xlink:to="us-gaap_ConstructionInProgressMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BuildingAndBuildingImprovementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BuildingAndBuildingImprovementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BuildingAndBuildingImprovementsMember_lbl" xml:lang="en-US">Buildings and Leasehold Improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingAndBuildingImprovementsMember" xlink:to="us-gaap_BuildingAndBuildingImprovementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20240331.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember_lbl" xml:lang="en-US">Braingenesis Biotechnology Co., Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20240331.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenepharmBiotechCorporationMember_lbl" xml:lang="en-US">Genepharm Biotech Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenepharmBiotechCorporationMember" xlink:to="abvc_GenepharmBiotechCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20240331.xsd#abvc_BioHopeKingCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioHopeKingCorporationMember_lbl" xml:lang="en-US">BioHopeKing Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioHopeKingCorporationMember" xlink:to="abvc_BioHopeKingCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20240331.xsd#abvc_BioFirstCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstCorporationMember_lbl" xml:lang="en-US">BioFirst Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_BioFirstCorporationMember_lbl0" xml:lang="en-US">BioFirst [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20240331.xsd#abvc_RgeneCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneCorporationMember_lbl" xml:lang="en-US">Rgene Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationMember" xlink:to="abvc_RgeneCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20240331.xsd#abvc_BioFirstMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstMember_lbl" xml:lang="en-US">BioFirst [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstMember" xlink:to="abvc_BioFirstMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20240331.xsd#abvc_RgeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneMember_lbl" xml:lang="en-US">Rgene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneMember" xlink:to="abvc_RgeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20240331.xsd#abvc_CathayUnitedBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayUnitedBankMember_lbl" xml:lang="en-US">Cathay United Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedBankMember" xlink:to="abvc_CathayUnitedBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20240331.xsd#abvc_CTBCBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CTBCBankMember_lbl" xml:lang="en-US">CTBC Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CTBCBankMember" xlink:to="abvc_CTBCBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20240331.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstCorporationtheBioFirstMember_lbl" xml:lang="en-US">BioFirst Corporation (the &quot;BioFirst&quot;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationtheBioFirstMember" xlink:to="abvc_BioFirstCorporationtheBioFirstMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20240331.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl" xml:lang="en-US">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationtheRgeneMember" xlink:href="abvc-20240331.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneCorporationtheRgeneMember_lbl" xml:lang="en-US">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationtheRgeneMember" xlink:to="abvc_RgeneCorporationtheRgeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20240331.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember_lbl" xml:lang="en-US">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20240331.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl" xml:lang="en-US">AsiaGene Corporation (the &#8220;AsiaGene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20240331.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember_lbl" xml:lang="en-US">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20240331.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember_lbl" xml:lang="en-US">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionArtsPromotionInctheLionArtsMember" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YoshinobuOdairatheOdairaMember" xlink:href="abvc-20240331.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YoshinobuOdairatheOdairaMember_lbl" xml:lang="en-US">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YoshinobuOdairatheOdairaMember" xlink:to="abvc_YoshinobuOdairatheOdairaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20240331.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl" xml:lang="en-US">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20240331.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl" xml:lang="en-US">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAInctheLBGUSAMember" xlink:href="abvc-20240331.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LBGUSAInctheLBGUSAMember_lbl" xml:lang="en-US">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAInctheLBGUSAMember" xlink:to="abvc_LBGUSAInctheLBGUSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20240331.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LionGeneCorporationtheLionGeneMember_lbl" xml:lang="en-US">LionGene Corporation (the &#8220;LionGene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionGeneCorporationtheLionGeneMember" xlink:to="abvc_LionGeneCorporationtheLionGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20240331.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl" xml:lang="en-US">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20240331.xsd#abvc_TheJiangsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TheJiangsMember_lbl" xml:lang="en-US">The Jiangs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TheJiangsMember" xlink:to="abvc_TheJiangsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ZheweiXuMember" xlink:href="abvc-20240331.xsd#abvc_ZheweiXuMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ZheweiXuMember_lbl" xml:lang="en-US">Zhewei Xu [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ZheweiXuMember" xlink:to="abvc_ZheweiXuMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_JaimesVargasRussmanMember" xlink:href="abvc-20240331.xsd#abvc_JaimesVargasRussmanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_JaimesVargasRussmanMember_lbl" xml:lang="en-US">Jaimes Vargas Russman [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JaimesVargasRussmanMember" xlink:to="abvc_JaimesVargasRussmanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20240331.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember_lbl" xml:lang="en-US">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyVenturesLLCAmkeyMember" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20240331.xsd#abvc_BioLiteJapanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioLiteJapanMember_lbl" xml:lang="en-US">BioLite Japan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioLiteJapanMember" xlink:to="abvc_BioLiteJapanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationOneMember" xlink:href="abvc-20240331.xsd#abvc_BioHopeKingCorporationOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioHopeKingCorporationOneMember_lbl" xml:lang="en-US">BioHopeKing Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioHopeKingCorporationOneMember" xlink:to="abvc_BioHopeKingCorporationOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20240331.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ABVCBioPharmaHKLimitedMember_lbl" xml:lang="en-US">ABVC BioPharma (HK), Limited [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ABVCBioPharmaHKLimitedMember" xlink:to="abvc_ABVCBioPharmaHKLimitedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20240331.xsd#abvc_BioFirstAustraliaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstAustraliaMember_lbl" xml:lang="en-US">BioFirst (Australia) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToshareholdersMember" xlink:href="abvc-20240331.xsd#abvc_DueToshareholdersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueToshareholdersMember_lbl" xml:lang="en-US">Due to Shareholders [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToshareholdersMember" xlink:to="abvc_DueToshareholdersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToADirectorMember" xlink:href="abvc-20240331.xsd#abvc_DueToADirectorMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueToADirectorMember_lbl" xml:lang="en-US">Due to a Director [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToADirectorMember" xlink:to="abvc_DueToADirectorMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20240331.xsd#abvc_CathayBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayBankMember_lbl" xml:lang="en-US">Cathay Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayBankMember" xlink:to="abvc_CathayBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EugeneJiangMember" xlink:href="abvc-20240331.xsd#abvc_EugeneJiangMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EugeneJiangMember_lbl" xml:lang="en-US">Eugene Jiang [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EugeneJiangMember" xlink:to="abvc_EugeneJiangMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmIncMember" xlink:href="abvc-20240331.xsd#abvc_GenePharmIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenePharmIncMember_lbl" xml:lang="en-US">GenePharm Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmIncMember" xlink:to="abvc_GenePharmIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_TitleOfIndividualAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title and Position [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TypeOfArrangementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TypeOfArrangementAxis_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_TypeOfArrangementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_RestatementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RestatementAxis_lbl" xml:lang="en-US">Revision of Prior Period [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeAxis_lbl" xml:lang="en-US">Subsequent Event Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_StatementGeographicalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_lbl" xml:lang="en-US">Class of Warrant or Right [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PlanNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateOfSharesIssued" xlink:href="abvc-20240331.xsd#abvc_AggregateOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateOfSharesIssued_lbl" xml:lang="en-US">Aggregate of shares, issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RoyaltyExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RoyaltyExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RoyaltyExpense_lbl" xml:lang="en-US">Royalties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RoyaltyExpense" xlink:to="us-gaap_RoyaltyExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_royaltiesPercentage" xlink:href="abvc-20240331.xsd#abvc_royaltiesPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_royaltiesPercentage_lbl" xml:lang="en-US">Royalty percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_royaltiesPercentage" xlink:to="abvc_royaltiesPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExciseAndSalesTaxes" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ExciseAndSalesTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ExciseAndSalesTaxes_lbl" xml:lang="en-US">Net Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExciseAndSalesTaxes" xlink:to="us-gaap_ExciseAndSalesTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalDeficit" xlink:href="abvc-20240331.xsd#abvc_WorkingCapitalDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapitalDeficit_lbl" xml:lang="en-US">Working capital deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalDeficit" xlink:to="abvc_WorkingCapitalDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RestrictedCashCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCashCurrent_lbl" xml:lang="en-US">Restricted cash amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashCurrent" xlink:to="us-gaap_RestrictedCashCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent_lbl" xml:lang="en-US">Account receivable percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent" xlink:to="srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRemainingPerformanceObligationPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenueRemainingPerformanceObligationPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRemainingPerformanceObligationPercentage_lbl" xml:lang="en-US">Revenue percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRemainingPerformanceObligationPercentage" xlink:to="us-gaap_RevenueRemainingPerformanceObligationPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xml:lang="en-US">Allowance for expected credit losses accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ImpairmentOfEquityInvestments" xlink:href="abvc-20240331.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl" xml:lang="en-US">Impairment of equity investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LaborPensionFundPerMonth" xlink:href="abvc-20240331.xsd#abvc_LaborPensionFundPerMonth"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LaborPensionFundPerMonth_lbl" xml:lang="en-US">Labor pension fund per month</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LaborPensionFundPerMonth" xlink:to="abvc_LaborPensionFundPerMonth_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_lbl" xml:lang="en-US">Monthly contribution of employees salaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent" xlink:to="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xml:lang="en-US">Employee benefits expensed as incurred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xml:lang="en-US">Employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl0" xml:lang="en-US">Recognized stock-based compensation expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash_lbl" xml:lang="en-US">Total non-employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20240331.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl" xml:lang="en-US">Tax benefit percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityReverseStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityReverseStockSplit_lbl" xml:lang="en-US">Stock reverse split description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityReverseStockSplit" xlink:to="us-gaap_StockholdersEquityReverseStockSplit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalAccountReceivablePercentage" xlink:href="abvc-20240331.xsd#abvc_TotalAccountReceivablePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TotalAccountReceivablePercentage_lbl" xml:lang="en-US">Total account receivable percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalAccountReceivablePercentage" xlink:to="abvc_TotalAccountReceivablePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenuesPercentage" xlink:href="abvc-20240331.xsd#abvc_TotalRevenuesPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TotalRevenuesPercentage_lbl" xml:lang="en-US">Total revenues percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenuesPercentage" xlink:to="abvc_TotalRevenuesPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RegulatoryAssetAmortizationPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RegulatoryAssetAmortizationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RegulatoryAssetAmortizationPeriod_lbl" xml:lang="en-US">Amortization period of the promissory note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RegulatoryAssetAmortizationPeriod" xlink:to="us-gaap_RegulatoryAssetAmortizationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePayments" xlink:href="abvc-20240331.xsd#abvc_MilestonePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestonePayments_lbl" xml:lang="en-US">Milestone payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl" xml:lang="en-US">Description of payment settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UpfrontCashPayment" xlink:href="abvc-20240331.xsd#abvc_UpfrontCashPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UpfrontCashPayment_lbl" xml:lang="en-US">Upfront cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20240331.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl" xml:lang="en-US">Data and development percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfStockValue" xlink:href="abvc-20240331.xsd#abvc_IssuanceOfStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_IssuanceOfStockValue_lbl" xml:lang="en-US">Total cash amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20240331.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl" xml:lang="en-US">Milestone payments royalty percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_lbl" xml:lang="en-US">Collaboration revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash equivalent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForParticipationLiabilities_lbl" xml:lang="en-US">Cash amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForParticipationLiabilities" xlink:to="us-gaap_PaymentsForParticipationLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AdditionCashPayment" xlink:href="abvc-20240331.xsd#abvc_AdditionCashPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AdditionCashPayment_lbl" xml:lang="en-US">Addition cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockDividendsPerShareCashPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockDividendsPerShareCashPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockDividendsPerShareCashPaid_lbl" xml:lang="en-US">Common stock price (in New Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockDividendsPerShareCashPaid" xlink:to="us-gaap_CommonStockDividendsPerShareCashPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodLongTermInvestment" xlink:href="abvc-20240331.xsd#abvc_EquityMethodLongTermInvestment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodLongTermInvestment_lbl" xml:lang="en-US">Equity method long term investment (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodLongTermInvestment" xlink:to="abvc_EquityMethodLongTermInvestment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ServiceAgreementEligibilityAmount" xlink:href="abvc-20240331.xsd#abvc_ServiceAgreementEligibilityAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ServiceAgreementEligibilityAmount_lbl" xml:lang="en-US">Service agreement eligibility amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ServiceAgreementEligibilityAmount" xlink:to="abvc_ServiceAgreementEligibilityAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:href="abvc-20240331.xsd#abvc_MilestoneRegulatoryPaymentAmountPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl" xml:lang="en-US">Milestone regulatory payment amount period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:to="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansPayable_lbl" xml:lang="en-US">Loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:href="abvc-20240331.xsd#abvc_WorkingCapitalConvertibleLoanPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage_lbl" xml:lang="en-US">Percentage of working capital convertible loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:to="abvc_WorkingCapitalConvertibleLoanPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockConvertibleConversionPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice_lbl" xml:lang="en-US">Fixed conversion price equal (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConvertibleConversionPrice" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice_lbl0" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConvertibleConversionPrice" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice_lbl1" xml:lang="en-US">Conversion price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConvertibleConversionPrice" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsOwnershipPercentage" xlink:href="abvc-20240331.xsd#abvc_EquityMethodInvestmentsOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodInvestmentsOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsOwnershipPercentage" xlink:to="abvc_EquityMethodInvestmentsOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl" xml:lang="en-US">Licensing rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherResearchAndDevelopmentExpense" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Shares issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharesIssued_lbl0" xml:lang="en-US">Shares of common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1_lbl" xml:lang="en-US">Common stock consideration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfNetSales" xlink:href="abvc-20240331.xsd#abvc_PercentageOfNetSales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfNetSales_lbl" xml:lang="en-US">Percentage of net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfNetSales" xlink:to="abvc_PercentageOfNetSales_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AgreementPercentage" xlink:href="abvc-20240331.xsd#abvc_AgreementPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AgreementPercentage_lbl" xml:lang="en-US">Agreement percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementPercentage" xlink:to="abvc_AgreementPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_lbl" xml:lang="en-US">Outstanding amount (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConversionOfStockDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockDescription_lbl" xml:lang="en-US">Conversion of shares, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockDescription" xlink:to="us-gaap_ConversionOfStockDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Amouunt of valuation property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfAssetsAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueOfAssetsAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOfAssetsAcquired_lbl" xml:lang="en-US">Value of acquired amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfAssetsAcquired" xlink:to="us-gaap_FairValueOfAssetsAcquired_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl" xml:lang="en-US">Aggregate shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharePrice_lbl" xml:lang="en-US">Share price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharePrice_lbl0" xml:lang="en-US">Consulting and advisory services value per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageCommonStocksShares" xlink:href="abvc-20240331.xsd#abvc_PercentageCommonStocksShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageCommonStocksShares_lbl" xml:lang="en-US">Percentage of common stock shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageCommonStocksShares" xlink:to="abvc_PercentageCommonStocksShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xml:lang="en-US">Aggregate amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaymentFeesOnAdvancesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaymentFeesOnAdvancesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaymentFeesOnAdvancesNet_lbl" xml:lang="en-US">Prepayment amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaymentFeesOnAdvancesNet" xlink:to="us-gaap_PrepaymentFeesOnAdvancesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl" xml:lang="en-US">Converted shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockAmountConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConversionOfStockAmountConverted1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockAmountConverted1_lbl" xml:lang="en-US">Converted amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockAmountConverted1" xlink:to="us-gaap_ConversionOfStockAmountConverted1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConversionOfStockAmountConverted1_lbl0" xml:lang="en-US">Converted salaries and consulting fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockAmountConverted1" xlink:to="us-gaap_ConversionOfStockAmountConverted1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_ConversionOfStockAmountConverted1_lbl1" xml:lang="en-US">Purchase price (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockAmountConverted1" xlink:to="us-gaap_ConversionOfStockAmountConverted1_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForPreviousAcquisition" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsForPreviousAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForPreviousAcquisition_lbl" xml:lang="en-US">Purchase price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForPreviousAcquisition" xlink:to="us-gaap_PaymentsForPreviousAcquisition_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PaymentsForPreviousAcquisition_lbl0" xml:lang="en-US">Principal amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForPreviousAcquisition" xlink:to="us-gaap_PaymentsForPreviousAcquisition_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockConvertibleConversionPriceIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockConvertibleConversionPriceIncrease_lbl" xml:lang="en-US">Common stock at an initial conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceIncrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceIncrease_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockConvertibleConversionPriceIncrease_lbl0" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceIncrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceIncrease_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Initial exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0" xml:lang="en-US">Warrant exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAmount" xlink:href="abvc-20240331.xsd#abvc_OutstandingPrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingPrincipalAmount_lbl" xml:lang="en-US">Outstanding principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAmount" xlink:to="abvc_OutstandingPrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfAverageAmount" xlink:href="abvc-20240331.xsd#abvc_PercentageOfAverageAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfAverageAmount_lbl" xml:lang="en-US">Percentage of average amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfAverageAmount" xlink:to="abvc_PercentageOfAverageAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCashPermium" xlink:href="abvc-20240331.xsd#abvc_PercentageOfCashPermium"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfCashPermium_lbl" xml:lang="en-US">Percentage of cash premium</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCashPermium" xlink:to="abvc_PercentageOfCashPermium_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount" xlink:href="abvc-20240331.xsd#abvc_PercentageOfOutstandingPrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount_lbl" xml:lang="en-US">Percentage of outstanding principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfOutstandingPrincipalAmount" xlink:to="abvc_PercentageOfOutstandingPrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GeneralPartnersCapitalAccount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralPartnersCapitalAccount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GeneralPartnersCapitalAccount_lbl" xml:lang="en-US">Market capitalization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralPartnersCapitalAccount" xlink:to="us-gaap_GeneralPartnersCapitalAccount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl" xml:lang="en-US">Warrant exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceIncrease" xlink:to="us-gaap_WarrantExercisePriceIncrease_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl0" xml:lang="en-US">Warrant exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceIncrease" xlink:to="us-gaap_WarrantExercisePriceIncrease_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivableWithImputedInterestFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ReceivableWithImputedInterestFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivableWithImputedInterestFaceAmount_lbl" xml:lang="en-US">Convertible note in principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivableWithImputedInterestFaceAmount" xlink:to="us-gaap_ReceivableWithImputedInterestFaceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice_lbl" xml:lang="en-US">Exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseWarrantTerm" xlink:href="abvc-20240331.xsd#abvc_PurchaseWarrantTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchaseWarrantTerm_lbl" xml:lang="en-US">Purchase warrant term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrantTerm" xlink:to="abvc_PurchaseWarrantTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAdjustmentOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueAdjustmentOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueAdjustmentOfWarrants_lbl" xml:lang="en-US">Fair value of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAdjustmentOfWarrants" xlink:to="us-gaap_FairValueAdjustmentOfWarrants_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FairValueAdjustmentOfWarrants_lbl0" xml:lang="en-US">Fair value of warrants (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAdjustmentOfWarrants" xlink:to="us-gaap_FairValueAdjustmentOfWarrants_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ConversionPricePerShare" xlink:href="abvc-20240331.xsd#abvc_ConversionPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConversionPricePerShare_lbl" xml:lang="en-US">Conversion price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPricePerShare" xlink:to="abvc_ConversionPricePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_ConversionPricePerShare_lbl0" xml:lang="en-US">Conversion price per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPricePerShare" xlink:to="abvc_ConversionPricePerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePriceAmount" xlink:href="abvc-20240331.xsd#abvc_PurchasePriceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchasePriceAmount_lbl" xml:lang="en-US">Purchase price amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePriceAmount" xlink:to="abvc_PurchasePriceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsForRepurchaseOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForRepurchaseOfWarrants_lbl" xml:lang="en-US">Purchase warrant to purchase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfWarrants" xlink:to="us-gaap_PaymentsForRepurchaseOfWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleDebt_lbl" xml:lang="en-US">Convertible debenture</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Accrued convertible interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestPayableCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrentAndNoncurrent" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleNotesPayable_lbl" xml:lang="en-US">Convertible note payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayable" xlink:to="us-gaap_ConvertibleNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xml:lang="en-US">Shares of common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0" xml:lang="en-US">Shares of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Pay lind an amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl0" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl1" xml:lang="en-US">Principal amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US">Credit limit amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableInterestBearingInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate_lbl" xml:lang="en-US">Interest rate of loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:to="us-gaap_AccountsPayableInterestBearingInterestRate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate_lbl0" xml:lang="en-US">Loans bear interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:to="us-gaap_AccountsPayableInterestBearingInterestRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentTerm_lbl" xml:lang="en-US">Debt instrument term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl" xml:lang="en-US">Effective interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpenseShortTermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseShortTermBorrowings_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseShortTermBorrowings" xlink:to="us-gaap_InterestExpenseShortTermBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermBankLoansAndNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable_lbl" xml:lang="en-US">Loan recieved</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease_lbl" xml:lang="en-US">Bear interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:to="us-gaap_DebtInstrumentInterestRateIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:href="abvc-20240331.xsd#abvc_LoanAgreementAndNoteAmountNotExceeding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl" xml:lang="en-US">Loan agreement and note amount not exceeding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherShortTermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherShortTermBorrowings_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherShortTermBorrowings" xlink:to="us-gaap_OtherShortTermBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl" xml:lang="en-US">Line of credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl" xml:lang="en-US">Outstanding loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl0" xml:lang="en-US">Balance of outstanding loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease_lbl" xml:lang="en-US">Effective interest rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtInterestRateIncrease" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAnnualPrincipalPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:to="us-gaap_DebtInstrumentAnnualPrincipalPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalPercentage" xlink:href="abvc-20240331.xsd#abvc_WorkingCapitalPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapitalPercentage_lbl" xml:lang="en-US">Additional working capital percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalPercentage" xlink:to="abvc_WorkingCapitalPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfConversionPrice" xlink:href="abvc-20240331.xsd#abvc_DescriptionOfConversionPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DescriptionOfConversionPrice_lbl" xml:lang="en-US">Conversion price, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfConversionPrice" xlink:to="abvc_DescriptionOfConversionPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrincipalAmountOutstandingOnLoansSecuritized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized_lbl" xml:lang="en-US">Outstanding loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized" xlink:to="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepositLiabilitiesAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepositLiabilitiesAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepositLiabilitiesAccruedInterest_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepositLiabilitiesAccruedInterest" xlink:to="us-gaap_DepositLiabilitiesAccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivables_lbl" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl" xml:lang="en-US">Loan agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl" xml:lang="en-US">Due from BHK</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl" xml:lang="en-US">Outstanding balance amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests" xlink:href="abvc-20240331.xsd#abvc_OutstandingPrincipalAndAccruedInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests_lbl" xml:lang="en-US">Outstanding principal and accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterests" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpenseOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost_lbl" xml:lang="en-US">Research and development cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost" xlink:to="us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionRate_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionRate" xlink:to="us-gaap_RelatedPartyTransactionRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl" xml:lang="en-US">Loan agreement amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentRepaidPrincipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal_lbl" xml:lang="en-US">Repaid loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepaidPrincipal" xlink:to="us-gaap_DebtInstrumentRepaidPrincipal_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturityDate" xlink:to="us-gaap_LongTermDebtMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFeeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl" xml:lang="en-US">Research fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFeeAmount" xlink:to="us-gaap_DebtInstrumentFeeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpenseDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseDebt_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestAndDebtExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndDebtExpense_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl" xml:lang="en-US">Principal amount convertible note (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalDeferredPurchasePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SupplementalDeferredPurchasePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalDeferredPurchasePrice_lbl" xml:lang="en-US">Purchase price (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalDeferredPurchasePrice" xlink:to="us-gaap_SupplementalDeferredPurchasePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xml:lang="en-US">Price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantExercisePriceDecrease_lbl" xml:lang="en-US">Initial exercise price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceDecrease" xlink:to="us-gaap_WarrantExercisePriceDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalanceShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares_lbl" xml:lang="en-US">Security shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount_lbl" xml:lang="en-US">Repaying securities totaling (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xml:lang="en-US">Sale of common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xml:lang="en-US">Pre-funded warrants shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl" xml:lang="en-US">Price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl0" xml:lang="en-US">Price per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateCommonStockShares" xlink:href="abvc-20240331.xsd#abvc_AggregateCommonStockShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateCommonStockShares_lbl" xml:lang="en-US">Aggregate common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl" xml:lang="en-US">Common stock conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtConversionConvertedInstrumentRate" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtConversionConvertedInstrumentRate_lbl" xml:lang="en-US">Percentage of common stock conversion price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentRate" xlink:to="us-gaap_DebtConversionConvertedInstrumentRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdTradingDays" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleThresholdTradingDays"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdTradingDays_lbl" xml:lang="en-US">Trading days</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdTradingDays" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdTradingDays_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditDerivativeTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CreditDerivativeTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CreditDerivativeTerm1_lbl" xml:lang="en-US">Warrant term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditDerivativeTerm1" xlink:to="us-gaap_CreditDerivativeTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US">Granted restricted shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl0" xml:lang="en-US">Granted options to purchase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredOfferingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredOfferingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredOfferingCosts_lbl" xml:lang="en-US">Deferred offering cost (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredOfferingCosts" xlink:to="us-gaap_DeferredOfferingCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnrestrictedCommonShares" xlink:href="abvc-20240331.xsd#abvc_UnrestrictedCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnrestrictedCommonShares_lbl" xml:lang="en-US">Unrestricted common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl" xml:lang="en-US">Placement agent fees and legal fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LegalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LegalFees_lbl" xml:lang="en-US">Placement agent fees and legal fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockIssuedDuringPeriodSharesIssuedForService_lbl" xml:lang="en-US">Common stock to consultants for providing consulting services</label>
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    <loc xlink:type="locator" xlink:label="abvc_NumberOfDirectors" xlink:href="abvc-20240331.xsd#abvc_NumberOfDirectors"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumberOfDirectors_lbl" xml:lang="en-US">Number of directors</label>
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    <loc xlink:type="locator" xlink:label="abvc_NumberOfEmployees" xlink:href="abvc-20240331.xsd#abvc_NumberOfEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumberOfEmployees_lbl" xml:lang="en-US">Number of employees</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseRenewalTerm" xlink:to="us-gaap_LesseeOperatingLeaseRenewalTerm_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIssuedPrincipal_lbl" xml:lang="en-US">Loan principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIssuedPrincipal" xlink:to="us-gaap_DebtInstrumentIssuedPrincipal_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NumberOfTradingConversionDays" xlink:href="abvc-20240331.xsd#abvc_NumberOfTradingConversionDays"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumberOfTradingConversionDays_lbl" xml:lang="en-US">Trading days</label>
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    <loc xlink:type="locator" xlink:label="abvc_LindReceivedTerm" xlink:href="abvc-20240331.xsd#abvc_LindReceivedTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindReceivedTerm_lbl" xml:lang="en-US">Lind received</label>
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    <loc xlink:type="locator" xlink:label="abvc_RestrictedShares" xlink:href="abvc-20240331.xsd#abvc_RestrictedShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RestrictedShares_lbl" xml:lang="en-US">Restricted shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedShares" xlink:to="abvc_RestrictedShares_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SharesReceived" xlink:href="abvc-20240331.xsd#abvc_SharesReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharesReceived_lbl" xml:lang="en-US">Shares received (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharesReceived" xlink:to="abvc_SharesReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl" xml:lang="en-US">Reclassifications of Prior Year Presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair Value Measurements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl" xml:lang="en-US">Restricted Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl" xml:lang="en-US">Concentration of Credit Risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock_lbl" xml:lang="en-US">Concentration of Clients</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl" xml:lang="en-US">Accounts receivable and allowance for expected credit losses accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConstructioninProgressPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_ConstructioninProgressPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConstructioninProgressPolicyTextBlock_lbl" xml:lang="en-US">Construction-in-Progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConstructioninProgressPolicyTextBlock" xlink:to="abvc_ConstructioninProgressPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xml:lang="en-US">Impairment of Long-Lived Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestmentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsPolicy_lbl" xml:lang="en-US">Long-term Equity Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsPolicy" xlink:to="us-gaap_EquityMethodInvestmentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl" xml:lang="en-US">Other-Than-Temporary Impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WarrantsPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_WarrantsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WarrantsPolicyTextBlock_lbl" xml:lang="en-US">Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsPolicyTextBlock" xlink:to="abvc_WarrantsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayablePolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_ConvertibleNotesPayablePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertibleNotesPayablePolicyTextBlock_lbl" xml:lang="en-US">Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayablePolicyTextBlock" xlink:to="abvc_ConvertibleNotesPayablePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BeneficialConversionFeaturePolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_BeneficialConversionFeaturePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BeneficialConversionFeaturePolicyTextBlock_lbl" xml:lang="en-US">Beneficial Conversion Feature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeaturePolicyTextBlock" xlink:to="abvc_BeneficialConversionFeaturePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xml:lang="en-US">Research and Development Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PostemploymentBenefitPlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy_lbl" xml:lang="en-US">Post-retirement and post-employment benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PostemploymentBenefitPlansPolicy" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl" xml:lang="en-US">Stock-based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl" xml:lang="en-US">Valuation of Deferred Tax Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Loss Per Share of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign-currency Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl" xml:lang="en-US">Translation Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiscalPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiscalPeriod_lbl" xml:lang="en-US">Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiscalPeriod" xlink:to="us-gaap_FiscalPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockReverseSplitsPolicyTextBlock" xlink:href="abvc-20240331.xsd#abvc_StockReverseSplitsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockReverseSplitsPolicyTextBlock_lbl" xml:lang="en-US">Stock Reverse Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitsPolicyTextBlock" xlink:to="abvc_StockReverseSplitsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MergerAgreementMember" xlink:href="abvc-20240331.xsd#abvc_MergerAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MergerAgreementMember_lbl" xml:lang="en-US">Merger Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MergerAgreementMember" xlink:to="abvc_MergerAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_BoardOfDirectorsChairmanMember_lbl" xml:lang="en-US">Board of Directors Chairman [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_BoardOfDirectorsChairmanMember" xlink:to="srt_BoardOfDirectorsChairmanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAgreementMember" xlink:href="abvc-20240331.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentAgreementMember_lbl" xml:lang="en-US">BHK Co-Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAgreementMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteTaiwanMember" xlink:href="abvc-20240331.xsd#abvc_BioLiteTaiwanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioLiteTaiwanMember_lbl" xml:lang="en-US">BioLite Taiwan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioLiteTaiwanMember" xlink:to="abvc_BioLiteTaiwanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCollaborativeAgreementsMember" xlink:href="abvc-20240331.xsd#abvc_BHKCollaborativeAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCollaborativeAgreementsMember_lbl" xml:lang="en-US">BHK Collaborative Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCollaborativeAgreementsMember" xlink:to="abvc_BHKCollaborativeAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CodevelopmentagreementMember" xlink:href="abvc-20240331.xsd#abvc_CodevelopmentagreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CodevelopmentagreementMember_lbl" xml:lang="en-US">Co-Dev Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CodevelopmentagreementMember" xlink:to="abvc_CodevelopmentagreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ServiceAgreementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ServiceAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ServiceAgreementsMember_lbl" xml:lang="en-US">Service Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ServiceAgreementsMember" xlink:to="us-gaap_ServiceAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneStudiesMember" xlink:href="abvc-20240331.xsd#abvc_RgeneStudiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneStudiesMember_lbl" xml:lang="en-US">Rgene Studies [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneStudiesMember" xlink:to="abvc_RgeneStudiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CollaborativeArrangementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CollaborativeArrangementMember_lbl" xml:lang="en-US">Collaborative Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementMember" xlink:to="us-gaap_CollaborativeArrangementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20240331.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl" xml:lang="en-US">BioFirst Corporation Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScenarioPreviouslyReportedMember_lbl" xml:lang="en-US">Previously Reported [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioPreviouslyReportedMember" xlink:to="srt_ScenarioPreviouslyReportedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ZhonghuiMember" xlink:href="abvc-20240331.xsd#abvc_ZhonghuiMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ZhonghuiMember_lbl" xml:lang="en-US">Zhonghui [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ZhonghuiMember" xlink:to="abvc_ZhonghuiMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIILPMember" xlink:href="abvc-20240331.xsd#abvc_LindGlobalFundIILPMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindGlobalFundIILPMember_lbl" xml:lang="en-US">Lind Global Fund II, LP [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIILPMember" xlink:to="abvc_LindGlobalFundIILPMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindWarrantMember" xlink:href="abvc-20240331.xsd#abvc_LindWarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindWarrantMember_lbl" xml:lang="en-US">Lind Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindWarrantMember" xlink:to="abvc_LindWarrantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl" xml:lang="en-US">Convertible Notes Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl0" xml:lang="en-US">Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleDebenturesMember" xlink:href="abvc-20240331.xsd#abvc_ConvertibleDebenturesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertibleDebenturesMember_lbl" xml:lang="en-US">Convertible debentures [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleDebenturesMember" xlink:to="abvc_ConvertibleDebenturesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIILPLindMember" xlink:href="abvc-20240331.xsd#abvc_LindGlobalFundIILPLindMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindGlobalFundIILPLindMember_lbl" xml:lang="en-US">Lind Global Fund II, LP (&#8220;Lind&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIILPLindMember" xlink:to="abvc_LindGlobalFundIILPLindMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementMember" xlink:href="abvc-20240331.xsd#abvc_LoanAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreementMember_lbl" xml:lang="en-US">Loan Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementMember" xlink:to="abvc_LoanAgreementMember_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleDebtMember_lbl" xml:lang="en-US">Convertible Debt [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtMember" xlink:to="us-gaap_ConvertibleDebtMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConvertibleDebtMember_lbl0" xml:lang="en-US">Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtMember" xlink:to="us-gaap_ConvertibleDebtMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAggreementMember" xlink:href="abvc-20240331.xsd#abvc_BHKCoDevelopmentAggreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentAggreementMember_lbl" xml:lang="en-US">BHK Co Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAggreementMember" xlink:to="abvc_BHKCoDevelopmentAggreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_JIANGSMember" xlink:href="abvc-20240331.xsd#abvc_JIANGSMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_JIANGSMember_lbl" xml:lang="en-US">Jiangs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BearInterestRateMember" xlink:href="abvc-20240331.xsd#abvc_BearInterestRateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BearInterestRateMember_lbl" xml:lang="en-US">Bear Interest Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BearInterestRateMember" xlink:to="abvc_BearInterestRateMember_lbl"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_AU"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_AU_lbl" xml:lang="en-US">Australia [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="country_AU_lbl0" xml:lang="en-US">AUSTRALIA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_SeveralLoanAgreementsMember" xlink:href="abvc-20240331.xsd#abvc_SeveralLoanAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SeveralLoanAgreementsMember_lbl" xml:lang="en-US">Several Loan Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeveralLoanAgreementsMember" xlink:to="abvc_SeveralLoanAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_DirectorMember" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_DirectorMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_DirectorMember_lbl" xml:lang="en-US">Director [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_DirectorMember" xlink:to="srt_DirectorMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultantMember" xlink:href="abvc-20240331.xsd#abvc_ConsultantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConsultantMember_lbl" xml:lang="en-US">Consultant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultantMember" xlink:to="abvc_ConsultantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_VWAPMember" xlink:href="abvc-20240331.xsd#abvc_VWAPMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_VWAPMember_lbl" xml:lang="en-US">VWAP [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_VWAPMember" xlink:to="abvc_VWAPMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20240331.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl" xml:lang="en-US">2016 Equity Incentive Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BarlewHoldingsLLCMember" xlink:href="abvc-20240331.xsd#abvc_BarlewHoldingsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BarlewHoldingsLLCMember_lbl" xml:lang="en-US">Barlew Holdings, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BarlewHoldingsLLCMember" xlink:to="abvc_BarlewHoldingsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InverlewAdvisorsLLCMember" xlink:href="abvc-20240331.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InverlewAdvisorsLLCMember_lbl" xml:lang="en-US">Inverlew Advisors, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InverlewAdvisorsLLCMember" xlink:to="abvc_InverlewAdvisorsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" xlink:href="abvc-20240331.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl" xml:lang="en-US">Euro-Asia Investment &amp; Finance Corp Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ThaliaMediaLtdMember" xlink:href="abvc-20240331.xsd#abvc_ThaliaMediaLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ThaliaMediaLtdMember_lbl" xml:lang="en-US">Thalia Media Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ThaliaMediaLtdMember" xlink:to="abvc_ThaliaMediaLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIIMember" xlink:href="abvc-20240331.xsd#abvc_LindGlobalFundIIMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindGlobalFundIIMember_lbl" xml:lang="en-US">Lind Global Fund II [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIIMember" xlink:to="abvc_LindGlobalFundIIMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseRightsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_UseRightsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseRightsMember_lbl" xml:lang="en-US">ROU Assets [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseRightsMember" xlink:to="us-gaap_UseRightsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyDomain_lbl" xml:lang="en-US">Related and Nonrelated Parties [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeMember_lbl" xml:lang="en-US">Statistical Measurement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PublicUtilityPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PublicUtilityPropertyPlantAndEquipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PublicUtilityPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Public Utility, Property, Plant and Equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PublicUtilityPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PublicUtilityPropertyPlantAndEquipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Schedule of Property and Equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EquityMethodInvesteeNameDomain_lbl" xml:lang="en-US">Investment, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="srt_EquityMethodInvesteeNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:href="abvc-20240331.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_lbl" xml:lang="en-US">Schedule of Ownership Percentages of Each Investee [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:href="abvc-20240331.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems" xlink:to="us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDomain_lbl" xml:lang="en-US">Related Party Transaction [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:href="abvc-20240331.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Long-Term Investment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermPurchaseCommitmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermPurchaseCommitmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermPurchaseCommitmentLineItems_lbl" xml:lang="en-US">Schedule of Long-Term Investment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermPurchaseCommitmentLineItems" xlink:to="us-gaap_LongTermPurchaseCommitmentLineItems_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl" xml:lang="en-US">Schedule of Accounts Receivable Due From Related Parties [Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentTable" xlink:href="abvc-20240331.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:href="abvc-20240331.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl0" xml:lang="en-US">Schedule of Amount Due to Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of Options Issued and Outstanding [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareTable" xlink:href="abvc-20240331.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareTable"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareTable" xlink:to="abvc_LossPerShareDetailsScheduleofLossPerShareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:href="abvc-20240331.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems_lbl" xml:lang="en-US">Loss Per Share (Details) - Schedule of Loss Per Share [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl0" xml:lang="en-US">Property, Plant and Equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDueFromRelatedPartiesCurrentTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Revenue Due From Related Parties - Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDueFromRelatedPartiesCurrentTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDueFromRelatedPartiesCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EntityWideRevenueMajorCustomerLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EntityWideRevenueMajorCustomerLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EntityWideRevenueMajorCustomerLineItems_lbl" xml:lang="en-US">Schedule of Due From Related Parties - Current [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideRevenueMajorCustomerLineItems" xlink:to="us-gaap_EntityWideRevenueMajorCustomerLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems" xlink:href="abvc-20240331.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl0" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:href="abvc-20240331.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems_lbl" xml:lang="en-US">Schedule of Amount Due to Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20240331.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable_lbl" xml:lang="en-US">Organization and Description of Business (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsTable_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockLineItems_lbl" xml:lang="en-US">Organization and Description of Business[Line items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockLineItems" xlink:to="us-gaap_ClassOfStockLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Title and Position [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20240331.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsTable_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_RestatementDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RestatementDomain_lbl" xml:lang="en-US">Revision of Prior Period [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RestatementDomain" xlink:to="srt_RestatementDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsTable" xlink:href="abvc-20240331.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDetailsTable_lbl" xml:lang="en-US">Collaborative Agreements (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="abvc_CollaborativeAgreementsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xml:lang="en-US">Collaborative Agreements [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:to="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PropertyandEquipmentDetailsTable" xlink:href="abvc-20240331.xsd#abvc_PropertyandEquipmentDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PropertyandEquipmentDetailsTable_lbl" xml:lang="en-US">Property and Equipment (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PropertyandEquipmentDetailsTable" xlink:to="abvc_PropertyandEquipmentDetailsTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl1" xml:lang="en-US">Property and Equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsTable" xlink:href="abvc-20240331.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsTable_lbl" xml:lang="en-US">Long-Term Investments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsTable" xlink:to="abvc_LongTermInvestmentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentLineItems_lbl" xml:lang="en-US">Long-Term Investments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeDomain_lbl" xml:lang="en-US">Subsequent Event Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentNameDomain_lbl" xml:lang="en-US">Debt Instrument, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="us-gaap_DebtInstrumentNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20240331.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDetailsTable_lbl" xml:lang="en-US">Convertible Notes Payable (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDetailsTable" xlink:to="abvc_ConvertibleNotesPayableDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtConversionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionLineItems_lbl" xml:lang="en-US">Convertible Notes Payable [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionLineItems" xlink:to="us-gaap_DebtConversionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsTable" xlink:href="abvc-20240331.xsd#abvc_BankLoansDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BankLoansDetailsTable_lbl" xml:lang="en-US">Bank Loans (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BankLoansDetailsTable" xlink:to="abvc_BankLoansDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FederalHomeLoanBankAdvancesLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FederalHomeLoanBankAdvancesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FederalHomeLoanBankAdvancesLineItems_lbl" xml:lang="en-US">Bank Loans [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalHomeLoanBankAdvancesLineItems" xlink:to="us-gaap_FederalHomeLoanBankAdvancesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SegmentGeographicalDomain_lbl" xml:lang="en-US">Geographical [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SegmentGeographicalDomain" xlink:to="srt_SegmentGeographicalDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20240331.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl1" xml:lang="en-US">Related Parties Transactions [Line items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameDomain_lbl" xml:lang="en-US">Plan Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameDomain" xlink:to="us-gaap_PlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_lbl" xml:lang="en-US">Class of Warrant or Right [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsTable" xlink:href="abvc-20240331.xsd#abvc_EquityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityDetailsTable_lbl" xml:lang="en-US">Equity (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityDetailsTable" xlink:to="abvc_EquityDetailsTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfStockLineItems_lbl0" xml:lang="en-US">Equity [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockLineItems" xlink:to="us-gaap_ClassOfStockLineItems_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsTable" xlink:href="abvc-20240331.xsd#abvc_StockOptionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsTable_lbl" xml:lang="en-US">Stock Options (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsTable" xlink:to="abvc_StockOptionsDetailsTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl0" xml:lang="en-US">Stock Options [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_LeaseDetailsTable" xlink:href="abvc-20240331.xsd#abvc_LeaseDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LeaseDetailsTable_lbl" xml:lang="en-US">Lease (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LeaseDetailsTable" xlink:to="abvc_LeaseDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LeaseDetailsLineItems" xlink:href="abvc-20240331.xsd#abvc_LeaseDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LeaseDetailsLineItems_lbl" xml:lang="en-US">Lease (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LeaseDetailsLineItems" xlink:to="abvc_LeaseDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsTable" xlink:href="abvc-20240331.xsd#abvc_SubsequentEventsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SubsequentEventsDetailsTable_lbl" xml:lang="en-US">Subsequent Events (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="abvc_SubsequentEventsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventLineItems_lbl" xml:lang="en-US">Subsequent Events [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_SubsequentEventLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AccruedResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Accrued research and development expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccruedResearchAndDevelopmentExpense" xlink:to="abvc_AccruedResearchAndDevelopmentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AdditionCashPayment_lbl0" xml:lang="en-US">The amount of addition cash payment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateCommonStockShares_lbl0" xml:lang="en-US">Aggregate common stock shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateOfSharesIssued_lbl0" xml:lang="en-US">Total share amount of aggregate of shares, issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AgreementPercentage_lbl0" xml:lang="en-US">Agreement percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementPercentage" xlink:to="abvc_AgreementPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_BeneficialConversionFeaturePolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for beneficial conversion feature.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeaturePolicyTextBlock" xlink:to="abvc_BeneficialConversionFeaturePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities_lbl0" xml:lang="en-US">Accrued expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities" xlink:to="abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConstructioninProgressPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for construction-in-progress.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConstructioninProgressPolicyTextBlock" xlink:to="abvc_ConstructioninProgressPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConversionPricePerShare_lbl1" xml:lang="en-US">Conversion price per share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPricePerShare" xlink:to="abvc_ConversionPricePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertibleNotesPayablePolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for convertible notes payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayablePolicyTextBlock" xlink:to="abvc_ConvertibleNotesPayablePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CumulativeTransactionAdjustments_lbl0" xml:lang="en-US">The amount of cumulative transaction adjustments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DeferredTaxAssetsOperatingLeaseAssets_lbl0" xml:lang="en-US">Amount, before allocation of valuation allowance, of deferred tax asset attributable to operating lease assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredTaxAssetsOperatingLeaseAssets" xlink:to="abvc_DeferredTaxAssetsOperatingLeaseAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl0" xml:lang="en-US">Percentage of plan assets to benefit obligation of defined benefit plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DescriptionOfConversionPrice_lbl0" xml:lang="en-US">Description of Conversion Price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfConversionPrice" xlink:to="abvc_DescriptionOfConversionPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_EquityMethodInvestmentsOwnershipPercentage_lbl0" xml:lang="en-US">Represent the percent value of equity method investments ownership percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsOwnershipPercentage" xlink:to="abvc_EquityMethodInvestmentsOwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_EquityMethodLongTermInvestment_lbl0" xml:lang="en-US">Equity method long term investment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodLongTermInvestment" xlink:to="abvc_EquityMethodLongTermInvestment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ExerciseOfPrefundedWarrant_lbl0" xml:lang="en-US">Number of share options (or share units) exercised during the current period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExerciseOfPrefundedWarrant" xlink:to="abvc_ExerciseOfPrefundedWarrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl0" xml:lang="en-US">Impairment of equity investments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InventoryAllowanceForValuationLosses_lbl0" xml:lang="en-US">Represent the amount of inventory allowance for valuation losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryAllowanceForValuationLosses" xlink:to="abvc_InventoryAllowanceForValuationLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_IssuanceOfCommonStockForConversionOfDebt_lbl0" xml:lang="en-US">Issuance of common stock for conversion of debt.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfCommonStockForConversionOfDebt" xlink:to="abvc_IssuanceOfCommonStockForConversionOfDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_IssuanceOfStockValue_lbl0" xml:lang="en-US">The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LaborPensionFundPerMonth_lbl0" xml:lang="en-US">Labor pension fund per month.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LaborPensionFundPerMonth" xlink:to="abvc_LaborPensionFundPerMonth_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LindReceivedTerm_lbl0" xml:lang="en-US">The term between lind received.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindReceivedTerm" xlink:to="abvc_LindReceivedTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LiquidityAndGoingConcernTextBlock_lbl0" xml:lang="en-US">The entire disclosure of liquidity and going concern.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LiquidityAndGoingConcernTextBlock" xlink:to="abvc_LiquidityAndGoingConcernTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl0" xml:lang="en-US">The company pursuant to the  loan agreement and note amount not exceeding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestonePayments_lbl0" xml:lang="en-US">Milestone payments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl0" xml:lang="en-US">Milestone payments royalty percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl0" xml:lang="en-US">Milestone Regulatory Payment Amount Period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:to="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl0" xml:lang="en-US">This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_NumberOfDirectors_lbl0" xml:lang="en-US">Number of directors.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumberOfDirectors" xlink:to="abvc_NumberOfDirectors_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_NumberOfEmployees_lbl0" xml:lang="en-US">Number of employees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumberOfEmployees" xlink:to="abvc_NumberOfEmployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_NumberOfTradingConversionDays_lbl0" xml:lang="en-US">The days between conversion trading days.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumberOfTradingConversionDays" xlink:to="abvc_NumberOfTradingConversionDays_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeaseLiabilities_lbl0" xml:lang="en-US">Operating lease liabilities amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilities" xlink:to="abvc_OperatingLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingSubleaseIncome_lbl0" xml:lang="en-US">It represents amount of operating sublease income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncome" xlink:to="abvc_OperatingSubleaseIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for other than temporary impairment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingPrincipalAmount_lbl0" xml:lang="en-US">Outstanding principal amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAmount" xlink:to="abvc_OutstandingPrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests_lbl0" xml:lang="en-US">Outstanding principal and accrued interest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterests" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageCommonStocksShares_lbl0" xml:lang="en-US">Percentage value of common stocks shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageCommonStocksShares" xlink:to="abvc_PercentageCommonStocksShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfAverageAmount_lbl0" xml:lang="en-US">Percentage of average amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfAverageAmount" xlink:to="abvc_PercentageOfAverageAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfCashPermium_lbl0" xml:lang="en-US">Percentage of cash premium.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCashPermium" xlink:to="abvc_PercentageOfCashPermium_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfNetSales_lbl0" xml:lang="en-US">Percentage of net sales.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfNetSales" xlink:to="abvc_PercentageOfNetSales_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount_lbl0" xml:lang="en-US">Percentage of outstanding principal amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfOutstandingPrincipalAmount" xlink:to="abvc_PercentageOfOutstandingPrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl0" xml:lang="en-US">Percentage of payments under co-development agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PrepaymentForEquityInvestments_lbl0" xml:lang="en-US">Represent the amount of prepayment for equity investment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForEquityInvestments" xlink:to="abvc_PrepaymentForEquityInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl0" xml:lang="en-US">Prepayment for long-term investments noncurrent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty_lbl0" xml:lang="en-US">Amount of purchase of property and equipment by issuing common stock to a third party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty" xlink:to="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchasePriceAmount_lbl0" xml:lang="en-US">Purchase price amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePriceAmount" xlink:to="abvc_PurchasePriceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchaseWarrantTerm_lbl0" xml:lang="en-US">Term of the purchase warrant.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrantTerm" xlink:to="abvc_PurchaseWarrantTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RestrictedShares_lbl0" xml:lang="en-US">shares of restricted to employee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedShares" xlink:to="abvc_RestrictedShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RevenueFromRelatedParty_lbl0" xml:lang="en-US">Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity&apos;s management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenueFromRelatedParty" xlink:to="abvc_RevenueFromRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of amount due to related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock_lbl0" xml:lang="en-US">Disclosure of due from related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock" xlink:to="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of extent the investee relies.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of information revenue due from related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ServiceAgreementEligibilityAmount_lbl0" xml:lang="en-US">Service agreement eligibility amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ServiceAgreementEligibilityAmount" xlink:to="abvc_ServiceAgreementEligibilityAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl0" xml:lang="en-US">Aggregate Intrinsic Value, Forfeited.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue_lbl0" xml:lang="en-US">Aggregate Intrinsic Value, Granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue" xlink:to="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">Weighted average contractual life remaining in years, forfeited.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">The value of estimated use full lifes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Amount of weighted-average contractual life remaining in years, outstanding ending balance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharesReceived_lbl0" xml:lang="en-US">Shares received.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharesReceived" xlink:to="abvc_SharesReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockIssuedDuringPeriodSharesIssuedForService_lbl0" xml:lang="en-US">Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodSharesIssuedForService" xlink:to="abvc_StockIssuedDuringPeriodSharesIssuedForService_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockReverseSplitsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for stock reverse splits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitsPolicyTextBlock" xlink:to="abvc_StockReverseSplitsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockbasedCompensationForServices_lbl0" xml:lang="en-US">It represents stock-based compensation for services.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockbasedCompensationForServices" xlink:to="abvc_StockbasedCompensationForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_TotalAccountReceivablePercentage_lbl0" xml:lang="en-US">Total account receivable percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalAccountReceivablePercentage" xlink:to="abvc_TotalAccountReceivablePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_TotalRevenuesPercentage_lbl0" xml:lang="en-US">Total revenues percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenuesPercentage" xlink:to="abvc_TotalRevenuesPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for translation adjustment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_UnrestrictedCommonShares_lbl0" xml:lang="en-US">The amount of unrestricted common shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_UpfrontCashPayment_lbl0" xml:lang="en-US">The amount of upfront payments which are paid during the term of agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for valuation of deferred tax assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WarrantsPolicyTextBlock_lbl0" xml:lang="en-US">Warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsPolicyTextBlock" xlink:to="abvc_WarrantsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage_lbl0" xml:lang="en-US">Percentage of working capital convertible loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:to="abvc_WorkingCapitalConvertibleLoanPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WorkingCapitalDeficit_lbl0" xml:lang="en-US">Working capital deficit value.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_royaltiesPercentage_lbl0" xml:lang="en-US">royalties percentage.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl0" xml:lang="en-US">Common Stock, Capital Shares Reserved for Future Issuance</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConversionPricePerShare_lbl2" xml:lang="en-US">Conversion Price Per Share</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0" xml:lang="en-US">Related Party Transactions Disclosure [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionTextBlock_lbl0" xml:lang="en-US">Asset Acquisition [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable_lbl0" xml:lang="en-US">Short-Term Bank Loans and Notes Payable</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl1" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl0" xml:lang="en-US">Accounts Receivable, Noncurrent, Accrued Interest, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BeneficialConversionFeaturePolicyTextBlock_lbl1" xml:lang="en-US">Beneficial Conversion Feature Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeaturePolicyTextBlock" xlink:to="abvc_BeneficialConversionFeaturePolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl0" xml:lang="en-US">Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract_lbl" xml:lang="en-US">Schedule Of Due From Related Parties Non Current Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Account Receivable Due From Related Parties Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapitalDeficit_lbl1" xml:lang="en-US">Working Capital Deficit</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AccruedResearchAndDevelopmentExpense_lbl1" xml:lang="en-US">Accrued Research And Development Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDueFromRelatedPartyTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Due From Related Party Table Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConstructioninProgressPolicyTextBlock_lbl1" xml:lang="en-US">Constructionin Progress Policy Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl0" xml:lang="en-US">Operating Lease, Lease Income [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty_lbl1" xml:lang="en-US">Purchase Of Property And Equipment By Issuing Common Stock To AThird Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty" xlink:to="abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl1" xml:lang="en-US">Warrant, Exercise Price, Increase</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl1" xml:lang="en-US">Valuation Of Deferred Tax Assets Policy Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Purchased for Award</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl0" xml:lang="en-US">Weighted Average Remaining Lease Term Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OfficeEquipmentMember_lbl1" xml:lang="en-US">Office Equipment [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl1" xml:lang="en-US">Stock Issued During Period, Shares, Other</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice_lbl2" xml:lang="en-US">Preferred Stock, Convertible, Conversion Price</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate_lbl1" xml:lang="en-US">Accounts Payable, Interest-Bearing, Interest Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ThaliaMediaLtdMember_lbl0" xml:lang="en-US">Thalia Media Ltd Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl1" xml:lang="en-US">Equity, Attributable to Parent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent_lbl0" xml:lang="en-US">Other Receivable, Allowance for Credit Loss, Noncurrent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSalesOfLoansNet_lbl0" xml:lang="en-US">Gain (Loss) on Sales of Loans, Net</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenepharmBiotechCorporationMember_lbl0" xml:lang="en-US">Genepharm Biotech Corporation Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseRenewalTerm_lbl0" xml:lang="en-US">Lessee, Operating Lease, Renewal Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseRenewalTerm" xlink:to="us-gaap_LesseeOperatingLeaseRenewalTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0" xml:lang="en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAdjustmentOfWarrants_lbl1" xml:lang="en-US">Fair Value Adjustment of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAdjustmentOfWarrants" xlink:to="us-gaap_FairValueAdjustmentOfWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract" xlink:to="abvc_UnlabeledAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharesReceived_lbl1" xml:lang="en-US">Shares Received</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl0" xml:lang="en-US">Commitments and Contingencies, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl0" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl0" xml:lang="en-US">Lease, Cost [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnrestrictedCommonShares_lbl1" xml:lang="en-US">Unrestricted Common Shares</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BuildingImprovementsMember_lbl0" xml:lang="en-US">Building Improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingImprovementsMember" xlink:to="us-gaap_BuildingImprovementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl1" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl2" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalAccountReceivablePercentage_lbl1" xml:lang="en-US">Total Account Receivable Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalAccountReceivablePercentage" xlink:to="abvc_TotalAccountReceivablePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl0" xml:lang="en-US">Derivative, Fixed Interest Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralPartnersCapitalAccount_lbl0" xml:lang="en-US">General Partners&apos; Capital Account</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Extent The Investee Relies Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioPreviouslyReportedMember_lbl0" xml:lang="en-US">Previously Reported [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioPreviouslyReportedMember" xlink:to="srt_ScenarioPreviouslyReportedMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_DirectorMember_lbl0" xml:lang="en-US">Director [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_DirectorMember" xlink:to="srt_DirectorMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2" xml:lang="en-US">Equity, Including Portion Attributable to Noncontrolling Interest</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityDeposit_lbl0" xml:lang="en-US">Security Deposit</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0" xml:lang="en-US">Equity [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl0" xml:lang="en-US">Sale of Stock, Number of Shares Issued in Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl1" xml:lang="en-US">Milestone Payments Royalty Percentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreementMember_lbl0" xml:lang="en-US">Loan Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementMember" xlink:to="abvc_LoanAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl0" xml:lang="en-US">Short-Term Debt [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl0" xml:lang="en-US">Euro Asia Investment Finance Corp Ltdthe Euro Asia Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl0" xml:lang="en-US">Operating Expenses</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl0" xml:lang="en-US">Operating Lease, Lease Income, Lease Payments</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioLiteJapanMember_lbl0" xml:lang="en-US">Bio Lite Japan Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_JIANGSMember_lbl0" xml:lang="en-US">JIANGSMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesAbstract_lbl" xml:lang="en-US">Schedule Of Extent The Investee Relies Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentTheInvesteeReliesAbstract" xlink:to="abvc_ScheduleOfExtentTheInvesteeReliesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0" xml:lang="en-US">Research and Development Expense, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueToshareholdersMember_lbl0" xml:lang="en-US">Due Toshareholders Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToshareholdersMember" xlink:to="abvc_DueToshareholdersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl1" xml:lang="en-US">Shares Issued, Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleDebenturesMember_lbl0" xml:lang="en-US">Convertible Debentures Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleDebenturesMember" xlink:to="abvc_ConvertibleDebenturesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl1" xml:lang="en-US">Loan Agreement And Note Amount Not Exceeding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_royaltiesPercentage_lbl1" xml:lang="en-US">royalties Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_royaltiesPercentage" xlink:to="abvc_royaltiesPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ServiceAgreementEligibilityAmount_lbl1" xml:lang="en-US">Service Agreement Eligibility Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ServiceAgreementEligibilityAmount" xlink:to="abvc_ServiceAgreementEligibilityAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebt_lbl0" xml:lang="en-US">Convertible Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExciseAndSalesTaxes_lbl0" xml:lang="en-US">Excise and Sales Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExciseAndSalesTaxes" xlink:to="us-gaap_ExciseAndSalesTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract0_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract0" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindGlobalFundIILPMember_lbl0" xml:lang="en-US">Lind Global Fund IILPMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIILPMember" xlink:to="abvc_LindGlobalFundIILPMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl1" xml:lang="en-US">Convertible Notes Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Related Party Transactions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate, Effective Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl1" xml:lang="en-US">Equity Securities, FV-NI, Realized Gain (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0" xml:lang="en-US">Condensed Balance Sheet [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl0" xml:lang="en-US">Equity, Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted, Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, Undiscounted Excess Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_lbl0" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AdditionCashPayment_lbl1" xml:lang="en-US">Addition Cash Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl0" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Noncash Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditDerivativeTerm1_lbl0" xml:lang="en-US">Credit Derivative, Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditDerivativeTerm1" xlink:to="us-gaap_CreditDerivativeTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfShortTermDebt_lbl0" xml:lang="en-US">Repayments of Short-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfShortTermDebt" xlink:to="us-gaap_RepaymentsOfShortTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_lbl0" xml:lang="en-US">Defined Contribution Plan, Employer Matching Contribution, Percent of Employees&apos; Gross Pay</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent" xlink:to="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1_lbl0" xml:lang="en-US">Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdTradingDays_lbl0" xml:lang="en-US">Debt Instrument, Convertible, Threshold Trading Days</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdTradingDays" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdTradingDays_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumeratorAbstract_lbl0" xml:lang="en-US">Numerator Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract" xlink:to="abvc_NumeratorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl0" xml:lang="en-US">Accrued Employee Benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue_lbl1" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Granted Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue" xlink:to="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfStatementOfOperationAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfStatementOfOperationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfStatementOfOperationAbstract_lbl" xml:lang="en-US">Schedule Of Statement Of Operation Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfStatementOfOperationAbstract" xlink:to="abvc_ScheduleOfStatementOfOperationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CashPaidDuringTheYearForAbstract0_lbl0" xml:lang="en-US">Cash Paid During The Year For Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CashPaidDuringTheYearForAbstract0" xlink:to="abvc_CashPaidDuringTheYearForAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayable_lbl0" xml:lang="en-US">Loans Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl0" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl0" xml:lang="en-US">Nonoperating Income (Expense) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PrepaymentForEquityInvestments_lbl1" xml:lang="en-US">Prepayment For Equity Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForEquityInvestments" xlink:to="abvc_PrepaymentForEquityInvestments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashCurrent_lbl0" xml:lang="en-US">Restricted Cash, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashCurrent" xlink:to="us-gaap_RestrictedCashCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl1" xml:lang="en-US">Common Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl1" xml:lang="en-US">Proceeds from Issuance of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindGlobalFundIIMember_lbl0" xml:lang="en-US">Lind Global Fund IIMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIIMember" xlink:to="abvc_LindGlobalFundIIMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumberOfDirectors_lbl1" xml:lang="en-US">Number Of Directors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumberOfDirectors" xlink:to="abvc_NumberOfDirectors_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl0" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract_lbl" xml:lang="en-US">Schedule Of Options Issued And Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:to="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl0" xml:lang="en-US">Debt Instrument, Convertible, Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiscalPeriod_lbl0" xml:lang="en-US">Fiscal Period, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiscalPeriod" xlink:to="us-gaap_FiscalPeriod_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract_lbl" xml:lang="en-US">Schedule Of Due From Related Parties Current Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:to="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivables_lbl0" xml:lang="en-US">Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl0" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfBalanceSheetAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfBalanceSheetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfBalanceSheetAbstract_lbl" xml:lang="en-US">Schedule Of Balance Sheet Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfBalanceSheetAbstract" xlink:to="abvc_ScheduleOfBalanceSheetAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl0" xml:lang="en-US">Noncontrolling Interest [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl1" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl0" xml:lang="en-US">Bio First Australia Pty Ltdthe Bio First Australia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl0" xml:lang="en-US">Non Marketable Cost Method Investments Net Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LionGeneCorporationtheLionGeneMember_lbl0" xml:lang="en-US">Lion Gene Corporationthe Lion Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionGeneCorporationtheLionGeneMember" xlink:to="abvc_LionGeneCorporationtheLionGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0" xml:lang="en-US">Stock Issued During Period, Value, New Issues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Employee Stock Ownership Plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan" xlink:to="us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstCorporationtheBioFirstMember_lbl0" xml:lang="en-US">Bio First Corporationthe Bio First Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationtheBioFirstMember" xlink:to="abvc_BioFirstCorporationtheBioFirstMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl0" xml:lang="en-US">Cost of Goods and Services Sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BearInterestRateMember_lbl0" xml:lang="en-US">Bear Interest Rate Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BearInterestRateMember" xlink:to="abvc_BearInterestRateMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Basis of Accounting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Acquisitions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl1" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl0" xml:lang="en-US">Gene Pharm Incthe Gene Pharm Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IssuanceOfStockValue_lbl1" xml:lang="en-US">Issuance Of Stock Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal_lbl0" xml:lang="en-US">Debt Instrument, Repaid, Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepaidPrincipal" xlink:to="us-gaap_DebtInstrumentRepaidPrincipal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MergerAgreementMember_lbl0" xml:lang="en-US">Merger Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MergerAgreementMember" xlink:to="abvc_MergerAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CashPaidDuringTheYearForAbstract_lbl0" xml:lang="en-US">Cash Paid During The Year For Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CashPaidDuringTheYearForAbstract" xlink:to="abvc_CashPaidDuringTheYearForAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock_lbl0" xml:lang="en-US">Concentration Of Clients Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule Of Accounts Receivable Due From Related Parties Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DeferredTaxAssetsOperatingLeaseAssets_lbl1" xml:lang="en-US">Deferred Tax Assets Operating Lease Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredTaxAssetsOperatingLeaseAssets" xlink:to="abvc_DeferredTaxAssetsOperatingLeaseAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_JaimesVargasRussmanMember_lbl0" xml:lang="en-US">Jaimes Vargas Russman Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JaimesVargasRussmanMember" xlink:to="abvc_JaimesVargasRussmanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndDebtExpense_lbl0" xml:lang="en-US">Interest and Debt Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl2" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl0" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl0" xml:lang="en-US">Liabilities, Noncurrent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl0" xml:lang="en-US">Other Noncash Income (Expense)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_lbl0" xml:lang="en-US">Treasury Stock, Value</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockReverseSplitsPolicyTextBlock_lbl1" xml:lang="en-US">Stock Reverse Splits Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitsPolicyTextBlock" xlink:to="abvc_StockReverseSplitsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneCorporationtheRgeneMember_lbl0" xml:lang="en-US">Rgene Corporationthe Rgene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationtheRgeneMember" xlink:to="abvc_RgeneCorporationtheRgeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Research and Development Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl0" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy_lbl0" xml:lang="en-US">Postemployment Benefit Plans, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PostemploymentBenefitPlansPolicy" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Other Research and Development Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherResearchAndDevelopmentExpense" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl0" xml:lang="en-US">Debt Instrument, Fee Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFeeAmount" xlink:to="us-gaap_DebtInstrumentFeeAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember_lbl0" xml:lang="en-US">Keypoint Technology Ltdthe Keypoint Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Issued for Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstCorporationMember_lbl1" xml:lang="en-US">Bio First Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Foreign Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestonePayments_lbl1" xml:lang="en-US">Milestone Payments</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl0" xml:lang="en-US">Gain (Loss), Foreign Currency Transaction, before Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockDividendsPerShareCashPaid_lbl0" xml:lang="en-US">Common Stock, Dividends, Per Share, Cash Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockDividendsPerShareCashPaid" xlink:to="us-gaap_CommonStockDividendsPerShareCashPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BHKCoDevelopmentAggreementMember_lbl0" xml:lang="en-US">BHKCo Development Aggreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAggreementMember" xlink:to="abvc_BHKCoDevelopmentAggreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl0" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage_lbl1" xml:lang="en-US">Working Capital Convertible Loan Percentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl0" xml:lang="en-US">Conversion of Stock, Shares Converted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SupplementalDisclosureOfCashFlowsAbstract0_lbl0" xml:lang="en-US">Supplemental Disclosure Of Cash Flows Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SupplementalDisclosureOfCashFlowsAbstract0" xlink:to="abvc_SupplementalDisclosureOfCashFlowsAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature_lbl0" xml:lang="en-US">Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UpfrontCashPayment_lbl1" xml:lang="en-US">Upfront Cash Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount_lbl1" xml:lang="en-US">Percentage Of Outstanding Principal Amount</label>
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    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract_lbl" xml:lang="en-US">Schedule Of Loss On Investment In Equity Securities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract" xlink:to="abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl1" xml:lang="en-US">Machinery and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl0" xml:lang="en-US">Related Party Transaction, Terms and Manner of Settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0_lbl0" xml:lang="en-US">Equity Method Investments Net Abstract0</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl1" xml:lang="en-US">Stock Option, Exercise Price, Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfWarrants" xlink:to="us-gaap_PaymentsForRepurchaseOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LBGUSAInctheLBGUSAMember_lbl0" xml:lang="en-US">LBGUSAIncthe LBGUSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAInctheLBGUSAMember" xlink:to="abvc_LBGUSAInctheLBGUSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIssuedPrincipal_lbl0" xml:lang="en-US">Debt Instrument, Issued, Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIssuedPrincipal" xlink:to="us-gaap_DebtInstrumentIssuedPrincipal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl1" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Forfeited Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindGlobalFundIILPLindMember_lbl0" xml:lang="en-US">Lind Global Fund IILPLind Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIILPLindMember" xlink:to="abvc_LindGlobalFundIILPLindMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl1" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl0" xml:lang="en-US">Employee-related Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YoshinobuOdairatheOdairaMember_lbl0" xml:lang="en-US">Yoshinobu Odairathe Odaira Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YoshinobuOdairatheOdairaMember" xlink:to="abvc_YoshinobuOdairatheOdairaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventMember_lbl0" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl0" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapitalPercentage_lbl0" xml:lang="en-US">Working Capital Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalPercentage" xlink:to="abvc_WorkingCapitalPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumeratorAbstract0_lbl0" xml:lang="en-US">Numerator Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract0" xlink:to="abvc_NumeratorAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl0" xml:lang="en-US">Accounts Receivable, Credit Loss Expense (Reversal)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_AU_lbl1" xml:lang="en-US">AUSTRALIA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartiesCurrentAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartiesCurrentAbstract_lbl" xml:lang="en-US">Schedule Of Revenue Due From Related Parties Current Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartiesCurrentAbstract" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartiesCurrentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Purchase of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl0" xml:lang="en-US">Stock Repurchased and Retired During Period, Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IssuanceOfCommonStockForConversionOfDebt_lbl1" xml:lang="en-US">Issuance Of Common Stock For Conversion Of Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfCommonStockForConversionOfDebt" xlink:to="abvc_IssuanceOfCommonStockForConversionOfDebt_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Four</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember_lbl0" xml:lang="en-US">Yuan Gene Corporationthe Yuan Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0" xml:lang="en-US">Foreign Currency Transactions and Translations Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivableWithImputedInterestFaceAmount_lbl0" xml:lang="en-US">Receivable with Imputed Interest, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivableWithImputedInterestFaceAmount" xlink:to="us-gaap_ReceivableWithImputedInterestFaceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl2" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, after Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl1" xml:lang="en-US">Operating Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0" xml:lang="en-US">Increase (Decrease) in Security Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl0" xml:lang="en-US">Sale of Stock, Percentage of Ownership after Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl0" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl1" xml:lang="en-US">Employee Benefits and Share-Based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CTBCBankMember_lbl0" xml:lang="en-US">CTBCBank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CTBCBankMember" xlink:to="abvc_CTBCBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RegulatoryAssetAmortizationPeriod_lbl0" xml:lang="en-US">Regulatory Asset, Amortization Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RegulatoryAssetAmortizationPeriod" xlink:to="us-gaap_RegulatoryAssetAmortizationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0" xml:lang="en-US">Investment Owned, Balance, Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1" xml:lang="en-US">Income (Loss) from Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxesPayableCurrent_lbl0" xml:lang="en-US">Taxes Payable, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl1" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember_lbl0" xml:lang="en-US">Braingenesis Biotechnology Co Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl0" xml:lang="en-US">Reclassification, Comparability Adjustment [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Public Utility Property, Plant, and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl1" xml:lang="en-US">Interest Expense, Operating and Nonoperating</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RevenueFromRelatedParty_lbl1" xml:lang="en-US">Revenue From Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenueFromRelatedParty" xlink:to="abvc_RevenueFromRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_lbl0" xml:lang="en-US">Deferred Federal, State and Local, Tax Expense (Benefit) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract" xlink:to="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTerm_lbl0" xml:lang="en-US">Debt Instrument, Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl1" xml:lang="en-US">Operating Lease, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl1"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl0" xml:lang="en-US">Collaborative Arrangement Disclosure [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageCommonStocksShares_lbl1" xml:lang="en-US">Percentage Common Stocks Shares</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageDiscountRateAbstract0_lbl0" xml:lang="en-US">Weighted Average Discount Rate Abstract0</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindReceivedTerm_lbl1" xml:lang="en-US">Lind Received Term</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl0" xml:lang="en-US">Bio First Stock Purchase Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InverlewAdvisorsLLCMember_lbl0" xml:lang="en-US">Inverlew Advisors LLCMember</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOther_lbl0" xml:lang="en-US">Deferred Tax Assets, Other</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl1" xml:lang="en-US">Equity Method Investment, Ownership Percentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl0" xml:lang="en-US">Adjustments to Additional Paid in Capital, Warrant Issued</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">Selling, General and Administrative Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherShortTermBorrowings_lbl0" xml:lang="en-US">Other Short-Term Borrowings</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CodevelopmentagreementMember_lbl0" xml:lang="en-US">Codevelopmentagreement Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalDeferredPurchasePrice_lbl0" xml:lang="en-US">Supplemental Deferred Purchase Price</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0" xml:lang="en-US">APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOther_lbl0" xml:lang="en-US">Interest Expense, Other</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl0" xml:lang="en-US">Euro Asia Investment Finance Corp Ltd Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LegalFees_lbl0" xml:lang="en-US">Legal Fees</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InventoryAllowanceForValuationLosses_lbl1" xml:lang="en-US">Inventory Allowance For Valuation Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryAllowanceForValuationLosses" xlink:to="abvc_InventoryAllowanceForValuationLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl0" xml:lang="en-US">Stock Repurchased During Period, Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl1" xml:lang="en-US">Translation Adjustment Policy Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0" xml:lang="en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneCorporationMember_lbl0" xml:lang="en-US">Rgene Corporation Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingPrincipalAmount_lbl1" xml:lang="en-US">Outstanding Principal Amount</label>
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    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Employee Stock Ownership Plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan" xlink:to="us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl0" xml:lang="en-US">Earnings Per Share [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchaseWarrantTerm_lbl1" xml:lang="en-US">Purchase Warrant Term</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingSubleaseIncome_lbl1" xml:lang="en-US">Operating Sublease Income</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Purchase of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenues</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharePrice_lbl1" xml:lang="en-US">Share Price</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Stock Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Convertible Securities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Forfeited Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalRevenuesPercentage_lbl1" xml:lang="en-US">Total Revenues Percentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl0" xml:lang="en-US">Increase (Decrease) in Contract with Customer, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current State and Local Tax Expense (Benefit)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl2" xml:lang="en-US">Other Receivables, Net, Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Issued for Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl1" xml:lang="en-US">Milestone Regulatory Payment Amount Period</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0" xml:lang="en-US">Revenue [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl0" xml:lang="en-US">Related Party Transaction, Amounts of Transaction</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl1" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule Of Amount Due To Related Parties Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl1" xml:lang="en-US">Other Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests_lbl1" xml:lang="en-US">Outstanding Principal And Accrued Interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterests" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ZhonghuiMember_lbl0" xml:lang="en-US">Zhonghui Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ZhonghuiMember" xlink:to="abvc_ZhonghuiMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeaseLiabilities_lbl1" xml:lang="en-US">Operating Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilities" xlink:to="abvc_OperatingLeaseLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl1" xml:lang="en-US">Gross Profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl0" xml:lang="en-US">Operating Lease, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumberOfTradingConversionDays_lbl1" xml:lang="en-US">Number Of Trading Conversion Days</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumberOfTradingConversionDays" xlink:to="abvc_NumberOfTradingConversionDays_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstAustraliaMember_lbl0" xml:lang="en-US">Bio First Australia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfShortTermBankLoanAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfShortTermBankLoanAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfShortTermBankLoanAbstract_lbl" xml:lang="en-US">Schedule Of Short Term Bank Loan Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfShortTermBankLoanAbstract" xlink:to="abvc_ScheduleOfShortTermBankLoanAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl0" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyMember_lbl1" xml:lang="en-US">Related Party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermInvestments_lbl0" xml:lang="en-US">Short-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BarlewHoldingsLLCMember_lbl0" xml:lang="en-US">Barlew Holdings LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BarlewHoldingsLLCMember" xlink:to="abvc_BarlewHoldingsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DescriptionOfConversionPrice_lbl1" xml:lang="en-US">Description Of Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfConversionPrice" xlink:to="abvc_DescriptionOfConversionPrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfLongTermInvestmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLongTermInvestmentAbstract_lbl" xml:lang="en-US">Schedule Of Long Term Investment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentAbstract" xlink:to="abvc_ScheduleOfLongTermInvestmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl2" xml:lang="en-US">Debt Instrument, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneStudiesMember_lbl0" xml:lang="en-US">Rgene Studies Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneStudiesMember" xlink:to="abvc_RgeneStudiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BuildingAndBuildingImprovementsMember_lbl0" xml:lang="en-US">Building and Building Improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingAndBuildingImprovementsMember" xlink:to="us-gaap_BuildingAndBuildingImprovementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl0" xml:lang="en-US">Assets, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl0" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfCashPermium_lbl1" xml:lang="en-US">Percentage Of Cash Permium</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCashPermium" xlink:to="abvc_PercentageOfCashPermium_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl0" xml:lang="en-US">Professional and Contract Services Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestments_lbl0" xml:lang="en-US">Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl1" xml:lang="en-US">Other Receivable, after Allowance for Credit Loss, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl1" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForParticipationLiabilities_lbl0" xml:lang="en-US">Payments for Participation Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForParticipationLiabilities" xlink:to="us-gaap_PaymentsForParticipationLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesBasedOnTheFollowingUsefulLivesAbstract" xlink:href="abvc-20240331.xsd#abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesBasedOnTheFollowingUsefulLivesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesBasedOnTheFollowingUsefulLivesAbstract_lbl" xml:lang="en-US">Schedule Of Property And Equipment Under Capital Leases Based On The Following Useful Lives Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesBasedOnTheFollowingUsefulLivesAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesBasedOnTheFollowingUsefulLivesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ServiceAgreementsMember_lbl0" xml:lang="en-US">Service Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ServiceAgreementsMember" xlink:to="us-gaap_ServiceAgreementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0" xml:lang="en-US">Condensed Income Statement [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accrued Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl1" xml:lang="en-US">Schedule Of Revenue Due From Related Party Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenePharmIncMember_lbl0" xml:lang="en-US">Gene Pharm Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmIncMember" xlink:to="abvc_GenePharmIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0" xml:lang="en-US">Liabilities and Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_lbl1" xml:lang="en-US">Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl1" xml:lang="en-US">Percentage Of Payments Under Codevelopment Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl1"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionConvertedInstrumentRate_lbl0" xml:lang="en-US">Debt Conversion, Converted Instrument, Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AgreementPercentage_lbl1" xml:lang="en-US">Agreement Percentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TheJiangsMember_lbl0" xml:lang="en-US">The Jiangs Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WarrantsPolicyTextBlock_lbl1" xml:lang="en-US">Warrants Policy Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfAssetsAcquired_lbl0" xml:lang="en-US">Fair Value of Assets Acquired</label>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>abvc-20240331_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jul 25 19:41:10 UTC 2024 -->
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end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>119
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
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<FILENAME>report.css
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/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
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..report table.authRefData .hide {
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..report table.authRefData .hide a:hover {
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..report table.authRefData table{
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/* Even rows... */
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..report .ro, .report .rou {
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..report .rou td {
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..report .rou table td, .report .reu table td {
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/* styles for footnote marker */
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..report .nump {
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..report .nump {
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..report .text .big {
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..report .text .more {
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..report .text .note {
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..report .text .small {
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..report sup {
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..report .outerFootnotes {
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    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c0" id="ixv-20866">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;1. ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;ABVC BioPharma, Inc. (the &#x201c;Company&#x201d;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#x2019;s operating entity, American
BriVision Corporation (&#x201c;BriVision&#x201d;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#x2019;s drugs and medical devices are being conducted at such world-famous institutions as including Stanford
University, University of California San Fransisco (UCSF) and Cedar Sinai Medical Centre (CSMC). BriVision had no predecessor operations
prior to its formation on July 21, 2015.&lt;/span&gt;&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
    <abvc:LiquidityAndGoingConcernTextBlock contextRef="c0" id="ixv-20877">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;2. LIQUIDITY AND GOING CONCERN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accompanying unaudited interim consolidated
financial statements have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern
basis. The going concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts
disclosed in the unaudited interim consolidated financial statements. The Company&#x2019;s ability to continue as a going concern depends
upon its ability to market and sell its products to generate positive operating cash flows. For the three months ended March 31, 2024,
the Company reported net loss of $3,981,019. As of March 31, 2024, the Company&#x2019;s working capital deficit was $4,839,164. In addition,
the Company had net cash outflows of $473,161 from operating activities for the three months ended March 31, 2024. These conditions give
rise to substantial doubt as to whether the Company will be able to continue as a going concern.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Management&#x2019;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private of public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations. Management is committed to enhancing operations to generate positive cash flows and plans to secure additional
capital through private or public offerings.&lt;/span&gt;&lt;/p&gt;</abvc:LiquidityAndGoingConcernTextBlock>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" id="ixv-38404" unitRef="usd">-3981019</us-gaap:ProfitLoss>
    <abvc:WorkingCapitalDeficit contextRef="c0" decimals="0" id="ixv-38405" unitRef="usd">4839164</abvc:WorkingCapitalDeficit>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="0" id="ixv-38406" unitRef="usd">-473161</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0" id="ixv-20892">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The unaudited interim consolidated financial
statements do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information
and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed
or omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#x2019;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal
recurring nature, as necessary for the fair statement of the Company&#x2019;s financial position as of March 31, 2024, and results of
operations and cash flows for the three months ended March 31, 2024 and 2023. The unaudited interim consolidated balance sheet as of
December 31, 2023 has been derived from the audited financial statements at that date but does not include all the information and footnotes
required by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year
or for any future period. These financial statements should be read in conjunction with the audited consolidated financial statements
as of and for the years ended December 31, 2023 and 2022, and related notes included in the Company&#x2019;s audited consolidated financial
statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accompanying unaudited consolidated interim
financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America
(the &#x201c;U.S. GAAP&#x201d;). All significant intercompany transactions and account balances have been eliminated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s unaudited financial statements are expressed in U.S. dollars.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Reclassifications of Prior Year Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Certain prior year unaudited consolidated
interim balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current
year presentation. These reclassifications had no effect on the reported results of operations.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1 Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2 Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3 Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid
expenses and other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate
fair value due to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes
payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and
the duration to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the
interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of March 31, 2024 and December 31, 2023, the Company&#x2019;s
cash and cash equivalents amounted $30,489 and $60,155, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Restricted Cash &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of March 31, 2024 and December 31, 2023, the Company&#x2019;s restricted
cash amounted $628,513 and $656,625, respectively.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of clients&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of March 31, 2024, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the three months ended March 31, 2024,
one major client, manufactures a wide range of pharmaceutical products, accounted for 100% of the Company&#x2019;s total revenues. For
the three months ended March 31, 2023, one major client, manufacturing drugs, dietary supplements, and medical products, accounted for
84.78% of the Company&#x2019;s total revenues.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Accounts receivable and allowance for expected credit losses
accounts&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Allowance for expected credit losses accounts
was $616,448 and $616,505 as of March 31, 2024 and December 31, 2023, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(i) Non-refundable upfront payments&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(ii) Milestone payments&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iii) Multiple Element Arrangements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iv) Royalties and Profit Sharing Payments&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Estimated&lt;br/&gt; Life in Years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 90%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Construction-in-Progress&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost
    method investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-size: 6pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairment of equity investments were $0 for the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company completed the required testing
of goodwill for impairment as of March 31, 2024 and December 31, 2023, and determined that goodwill was impaired because of the current
financial condition of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume
increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill
is not reasonably assured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Warrants&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Convertible Notes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#x201c;ASC 480&#x201d;) and ASC 815, Derivatives and Hedging (&#x201c;ASC
815&#x201d;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#x2019;s own common shares and whether the warrant holders could potentially require &#x201c;net
cash settlement&#x201d; in a circumstance outside of the Company&#x2019;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For CDMO business unit, the Company accounts
for R&amp;amp;D costs in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC
730&#x201d;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#x2019;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries
to the employees&#x2019; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $2,379 and $2,804 for the three months ended March 31, 2024 and 2023,
respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock
Compensation&#x201d;. Total employee stock-based compensation expenses were $1,935,755 and $0 for the three months ended March 31, 2024
and 2023, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $609,240 and $366,489 for the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#x201c;more likely than not&#x201d;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the three months ended March 31, 2024 and 2023. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;A valuation allowance is recorded to reduce
the Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company calculates net loss per share
in accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share
except that the denominator is increased to include the number of additional common stock that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.&lt;/span&gt;&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="c0" id="ixv-20897">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The unaudited interim consolidated financial
statements do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information
and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed
or omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#x2019;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal
recurring nature, as necessary for the fair statement of the Company&#x2019;s financial position as of March 31, 2024, and results of
operations and cash flows for the three months ended March 31, 2024 and 2023. The unaudited interim consolidated balance sheet as of
December 31, 2023 has been derived from the audited financial statements at that date but does not include all the information and footnotes
required by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year
or for any future period. These financial statements should be read in conjunction with the audited consolidated financial statements
as of and for the years ended December 31, 2023 and 2022, and related notes included in the Company&#x2019;s audited consolidated financial
statements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accompanying unaudited consolidated interim
financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America
(the &#x201c;U.S. GAAP&#x201d;). All significant intercompany transactions and account balances have been eliminated.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s unaudited financial statements are expressed in U.S. dollars.&lt;/span&gt;&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="c0" id="ixv-20917">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Reclassifications of Prior Year Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Certain prior year unaudited consolidated
interim balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current
year presentation. These reclassifications had no effect on the reported results of operations.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
    <us-gaap:UseOfEstimates contextRef="c0" id="ixv-20946">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0" id="ixv-20961">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1 Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2 Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3 Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid
expenses and other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate
fair value due to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes
payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and
the duration to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the
interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/span&gt;&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0" id="ixv-21009">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of March 31, 2024 and December 31, 2023, the Company&#x2019;s
cash and cash equivalents amounted $30,489 and $60,155, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/span&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c1" decimals="0" id="ixv-38407" unitRef="usd">30489</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" id="ixv-38408" unitRef="usd">60155</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="c0" id="ixv-21019">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Restricted Cash &lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of March 31, 2024 and December 31, 2023, the Company&#x2019;s restricted
cash amounted $628,513 and $656,625, respectively.&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:RestrictedCashCurrent contextRef="c1" decimals="0" id="ixv-38409" unitRef="usd">628513</us-gaap:RestrictedCashCurrent>
    <us-gaap:RestrictedCashCurrent contextRef="c2" decimals="0" id="ixv-38410" unitRef="usd">656625</us-gaap:RestrictedCashCurrent>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="c0" id="ixv-21029">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
    <abvc:ConcentrationOfClientsPolicyTextBlock contextRef="c0" id="ixv-21061">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of clients&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of March 31, 2024, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the three months ended March 31, 2024,
one major client, manufactures a wide range of pharmaceutical products, accounted for 100% of the Company&#x2019;s total revenues. For
the three months ended March 31, 2023, one major client, manufacturing drugs, dietary supplements, and medical products, accounted for
84.78% of the Company&#x2019;s total revenues.&lt;/span&gt;&lt;/p&gt;</abvc:ConcentrationOfClientsPolicyTextBlock>
    <srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent contextRef="c1" decimals="4" id="ixv-38411" unitRef="pure">0.8724</srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent>
    <srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent contextRef="c2" decimals="4" id="ixv-38412" unitRef="pure">0.8724</srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent>
    <us-gaap:RevenueRemainingPerformanceObligationPercentage contextRef="c1" decimals="2" id="ixv-38413" unitRef="pure">1</us-gaap:RevenueRemainingPerformanceObligationPercentage>
    <us-gaap:RevenueRemainingPerformanceObligationPercentage contextRef="c10" decimals="4" id="ixv-38414" unitRef="pure">0.8478</us-gaap:RevenueRemainingPerformanceObligationPercentage>
    <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c0" id="ixv-21081">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Accounts receivable and allowance for expected credit losses
accounts&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Allowance for expected credit losses accounts
was $616,448 and $616,505 as of March 31, 2024 and December 31, 2023, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c1" decimals="0" id="ixv-38415" unitRef="usd">616448</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c2" decimals="0" id="ixv-38416" unitRef="usd">616505</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0" id="ixv-21101">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(i) Non-refundable upfront payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(ii) Milestone payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iii) Multiple Element Arrangements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iv) Royalties and Profit Sharing Payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/span&gt;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0" id="ixv-21263">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Estimated&lt;br/&gt; Life in Years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 90%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="c0" id="ixv-38417">Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Estimated&lt;br/&gt; Life in Years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 90%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c75" id="ixv-38418">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c76" id="ixv-38419">P50Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c77" id="ixv-38420">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c78" id="ixv-38421">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c79" id="ixv-38422">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c80" id="ixv-38423">P6Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <abvc:ConstructioninProgressPolicyTextBlock contextRef="c0" id="ixv-21308">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Construction-in-Progress&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.&lt;/span&gt;&lt;/p&gt;</abvc:ConstructioninProgressPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="c0" id="ixv-21318">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/span&gt;&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:EquityMethodInvestmentsPolicy contextRef="c0" id="ixv-21328">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost
    method investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:EquityMethodInvestmentsPolicy>
    <abvc:OtherThanTemporaryImpairmentPolicyTextBlock contextRef="c0" id="ixv-21382">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairment of equity investments were $0 for the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</abvc:OtherThanTemporaryImpairmentPolicyTextBlock>
    <abvc:ImpairmentOfEquityInvestments contextRef="c0" decimals="0" id="ixv-38424" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <abvc:ImpairmentOfEquityInvestments contextRef="c7" decimals="0" id="ixv-38425" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c0" id="ixv-21414">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company completed the required testing
of goodwill for impairment as of March 31, 2024 and December 31, 2023, and determined that goodwill was impaired because of the current
financial condition of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume
increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill
is not reasonably assured.&lt;/span&gt;&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <abvc:WarrantsPolicyTextBlock contextRef="c0" id="ixv-21429">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Warrants&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.&lt;/span&gt;&lt;/p&gt;</abvc:WarrantsPolicyTextBlock>
    <abvc:ConvertibleNotesPayablePolicyTextBlock contextRef="c0" id="ixv-21439">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Convertible Notes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#x201c;ASC 480&#x201d;) and ASC 815, Derivatives and Hedging (&#x201c;ASC
815&#x201d;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#x2019;s own common shares and whether the warrant holders could potentially require &#x201c;net
cash settlement&#x201d; in a circumstance outside of the Company&#x2019;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&lt;/span&gt;&lt;/p&gt;</abvc:ConvertibleNotesPayablePolicyTextBlock>
    <abvc:BeneficialConversionFeaturePolicyTextBlock contextRef="c0" id="ixv-21454">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</abvc:BeneficialConversionFeaturePolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c0" id="ixv-21481">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For CDMO business unit, the Company accounts
for R&amp;amp;D costs in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC
730&#x201d;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.&lt;/span&gt;&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:PostemploymentBenefitPlansPolicy contextRef="c0" id="ixv-21496">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#x2019;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries
to the employees&#x2019; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $2,379 and $2,804 for the three months ended March 31, 2024 and 2023,
respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/span&gt;&lt;/p&gt;</us-gaap:PostemploymentBenefitPlansPolicy>
    <abvc:LaborPensionFundPerMonth contextRef="c0" decimals="2" id="ixv-38426" unitRef="pure">0.06</abvc:LaborPensionFundPerMonth>
    <us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent contextRef="c0" decimals="2" id="ixv-38427" unitRef="pure">0.06</us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="c1" decimals="0" id="ixv-38428" unitRef="usd">2379</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="c10" decimals="0" id="ixv-38429" unitRef="usd">2804</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0" id="ixv-21507">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock
Compensation&#x201d;. Total employee stock-based compensation expenses were $1,935,755 and $0 for the three months ended March 31, 2024
and 2023, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $609,240 and $366,489 for the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c0" decimals="0" id="ixv-38430" unitRef="usd">1935755</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c7" decimals="0" id="ixv-38431" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash contextRef="c0" decimals="0" id="ixv-38432" unitRef="usd">609240</us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash contextRef="c7" decimals="0" id="ixv-38433" unitRef="usd">366489</us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0" id="ixv-21522">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#x201c;more likely than not&#x201d;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the three months ended March 31, 2024 and 2023. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <abvc:DefinedBenefitPlanFundedPercentages contextRef="c0" decimals="2" id="ixv-38434" unitRef="pure">0.50</abvc:DefinedBenefitPlanFundedPercentages>
    <abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock contextRef="c0" id="ixv-21559">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;A valuation allowance is recorded to reduce
the Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/span&gt;&lt;/p&gt;</abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0" id="ixv-21569">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company calculates net loss per share
in accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share
except that the denominator is increased to include the number of additional common stock that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.&lt;/span&gt;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="c0" id="ixv-21579">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/span&gt;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c0" id="ixv-21589">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/span&gt;&lt;/p&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <abvc:TranslationAdjustmentPolicyTextBlock contextRef="c0" id="ixv-21599">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/span&gt;&lt;/p&gt;</abvc:TranslationAdjustmentPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c0" id="ixv-21609">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.&lt;/span&gt;&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:CollaborativeArrangementDisclosureTextBlock contextRef="c0" id="ixv-21635">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;4. COLLABORATIVE AGREEMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreements with BHK, a
related part&lt;/span&gt;&lt;/b&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;y&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#x2019;s net sales related to BLI-1401-2 Products. As of March 31, 2024 and December
31, 2023, the Company has not earned the royalty under the BHK Co-Development Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#x201c;BHK Collaborative Agreements&#x201d;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#x201c;Targeting Major Depressive Disorder&#x201d; (BLI-1005 Products) and BLI-1006 for
&#x201c;Targeting Inflammatory Bowel Disease&#x201d; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64&#160;million, as collaboration revenue when all research, technical, and
development data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the
delivered items have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research,
technical, data and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions
made by BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite
Taiwan and BHK in this BHK Collaborative Agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition to the total of NT$50 million,
approximately equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of March 31, 2024 and December 31, 2023, the Company has not earned the royalty under the BHK Collaborative Agreements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Co-Development agreement with Rgene
Corporation, a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On May 26, 2017, BriVision entered into a
co-development agreement (the &#x201c;Co-Dev Agreement&#x201d;) with Rgene Corporation (the &#x201c;Rgene&#x201d;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#x2019;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#x2019;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 10, 2022, the Company expanded its
co-development partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene
to guide three Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic
cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA
IND regulatory requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $3.0 million
over a 3-year period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.
The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning 31.62% of Rgene.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As part of the Rgene Studies, the Company
agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#x201c;Note&#x201d;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. The Company may convert the Note at any
time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of
the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the
Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided.
Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#x2019;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#x2019;s largest shareholders,
owning 12.8% of the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Rgene Studies is a related party transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreement with BioFirst
Corporation, a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 24, 2017, BriVision entered into a
collaborative agreement (the &#x201c;BioFirst Collaborative Agreement&#x201d;) with BioFirst Corporation (&#x201c;BioFirst&#x201d;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#x201c;Product&#x201d;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#x2019;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#x201c;Purchase Agreement&#x201d;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company
issued 428,571 shares of the Company&#x2019;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst
(the &#x201c;Total Payment&#x201d;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24,
2017 (the &#x201c;Collaborative Agreement&#x201d;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing
right to co-develop BFC-1401 or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#x201c;Purchase Agreement 2&#x201d;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the
Company issued 414,702 shares of the Company&#x2019;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to
BioFirst in connection with a loan provided to BriVision from BioFirst.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. Further clinical development was put on hold due to the lack of funding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp;amp; D institutions. Currently, BioFirst&#x2019;s
main research and development product is the vitreous substitute (Vitargus&lt;sup&gt;&#xae;&lt;/sup&gt;), licensed by the National Health Research
Institutes. Vitargus is the world&#x2019;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous
substitutes by minimizing medical complications and reducing the need for additional surgeries.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse
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    &#160;
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    &#160;
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    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0" id="ixv-21874">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;5. PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment as of March 31, 2024
and December 31, 2023 are summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 82%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Land&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;347,856&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;363,416&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Construction-in-Progress&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,400,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,400,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,227,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,133,899&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,138,675&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;167,575&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;174,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;11,271,552&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;11,304,319&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: accumulated depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,322,402&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,335,041&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,949,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,969,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Construction-in-progress consists of the property
recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with Zhong Hui Lian He Ji Tuan,
Ltd. (the &#x201c;Zhonghui&#x201d;). Pursuant thereto, the Company acquired 20% of the ownership of certain property and a parcel of the
land, with a view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the
areas of ABVC&#x2019;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base
for the China market and global development of these interests.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The valuation of such property is US$37,000,000;
based on the Company&#x2019;s 20% ownership, the Company acquired the value of US$7,400,000. In exchange, the Company issued to Zhonghui
an aggregate of 370,000 shares (the &#x201c;Shares&#x201d;) of common stock, at a per share price of $20.0. The Shares are subject to a
lock-up period of one year following the closing date of the transaction. In addition, the parties agreed that, after one year following
the closing of the transaction, if the market value of the Shares or the value of the Property increases or decreases, the parties will
negotiate in good faith to make reasonable adjustments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The asset ownership certification is in the
application process. However, the Company&#x2019;s ownership rights to the property and the associated land parcel, or a suitable replacement
property, are safeguarded under the terms of the cooperation agreement, which is legally binding and enforceable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Construction-in-progress is planned to
finish before the end of 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Depreciation expenses were $1,286 and $6,493
for three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0" id="ixv-21880">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment as of March 31, 2024
and December 31, 2023 are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 82%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Land&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;347,856&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 6%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;363,416&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Construction-in-Progress&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,400,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,400,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,227,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,133,899&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,138,675&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;167,575&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;174,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;11,271,552&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;11,304,319&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: accumulated depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,322,402&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,335,041&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,949,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,969,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c114" decimals="0" id="ixv-38474" unitRef="usd">347856</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c115" decimals="0" id="ixv-38475" unitRef="usd">363416</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c116" decimals="0" id="ixv-38476" unitRef="usd">7400000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c117" decimals="0" id="ixv-38477" unitRef="usd">7400000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c118" decimals="0" id="ixv-38478" unitRef="usd">2222222</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c119" decimals="0" id="ixv-38479" unitRef="usd">2227431</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c120" decimals="0" id="ixv-38480" unitRef="usd">1133899</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c121" decimals="0" id="ixv-38481" unitRef="usd">1138675</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c122" decimals="0" id="ixv-38482" unitRef="usd">167575</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c123" decimals="0" id="ixv-38483" unitRef="usd">174797</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c1" decimals="0" id="ixv-38484" unitRef="usd">11271552</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" id="ixv-38485" unitRef="usd">11304319</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c1" decimals="0" id="ixv-38486" unitRef="usd">3322402</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" id="ixv-38487" unitRef="usd">3335041</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c1" decimals="0" id="ixv-38488" unitRef="usd">7949150</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" id="ixv-38489" unitRef="usd">7969278</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction
      contextRef="c112"
      decimals="2"
      id="ixv-38490"
      unitRef="pure">0.20</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="c1" decimals="0" id="ixv-38491" unitRef="usd">37000000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c113"
      decimals="2"
      id="ixv-38492"
      unitRef="pure">0.20</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:FairValueOfAssetsAcquired contextRef="c0" decimals="0" id="ixv-38493" unitRef="usd">7400000</us-gaap:FairValueOfAssetsAcquired>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="c1"
      decimals="0"
      id="ixv-38494"
      unitRef="shares">370000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:SharePrice
      contextRef="c1"
      decimals="1"
      id="ixv-38495"
      unitRef="usdPershares">20</us-gaap:SharePrice>
    <us-gaap:Depreciation contextRef="c0" decimals="0" id="ixv-38496" unitRef="usd">1286</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c7" decimals="0" id="ixv-38497" unitRef="usd">6493</us-gaap:Depreciation>
    <us-gaap:InvestmentTextBlock contextRef="c0" id="ixv-22111">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;6. LONG-TERM INVESTMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Ownership percentage&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounting&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Name of related party&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;treatments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 60%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 15%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;18.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;18.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 30%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 69%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The extent the investee relies on the Company for its business &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-marketable Cost Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,904&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,213&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;21,078&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;22,021&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;782,995&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;818,018&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Sub total&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;810,977&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;847,252&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,663,537&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,680,488&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-208"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-209"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,474,514&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,527,740&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation
    (the &#x201c;BioFirst&#x201d;):&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include the Company&#x2019;s
proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of March 31, 2024 and
December 31, 2023, the Company owns 18.68% and 18.68% common stock shares of BioFirst, respectively. The Company made a prepayment for
equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $2,688,578, recorded
as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration
process for this investment. The initial prepayment was $1,895,556, which is a portion of the prepayment as of December 31, 2022, and
was converted into 994,450 shares of BioFirst stock. As of March 31, 2024, the amount of prepayment for long-term investments in BioFirst
is $1,124,842.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, BioFirst, is as follows:&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Balance Sheets&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,439,444&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,451,877&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;651,560&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;686,206&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,663,111&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,286,058&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;101,908&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;347,193&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stockholders&#x2019; Equity (Deficit)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(674,015&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(495,168&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Statement of Operations&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;363&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-210"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;220&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-211"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(203,077&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(406,233&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of losses from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-212"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-213"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and Chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to account for its equity investment
as prescribed in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include
the Company&#x2019;s proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of
March 31, 2024 and December 31, 2023, the Company owns 26.65% and 26.65% Common Stock shares of Rgene, respectively.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, Rgene, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Balance Sheets&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;49,496&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;50,538&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;238,193&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;250,716&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,535,581&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,591,960&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,194&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;811&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Shareholders&#x2019; Deficit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,249,086&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,291,517&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Statement of Operations&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-214"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-215"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross Profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-216"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-217"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(56,567&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(81,842&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of loss from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-218"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-219"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Disposition of long-term
    investment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;During the three months ended March
31, 2024 and 2023, there is no disposition of long-term investment.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Losses on Equity Investments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The components of losses on equity investments
for each period were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three&#160;months&#160;Ended&lt;br/&gt;
    March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of equity method investee losses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-220"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-221"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:InvestmentTextBlock>
    <abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks contextRef="c0" id="ixv-22121">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Ownership percentage&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounting&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Name of related party&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;treatments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 60%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 15%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;18.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;18.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c127"
      decimals="4"
      id="ixv-38498"
      unitRef="pure">0.0017</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c128"
      decimals="4"
      id="ixv-38499"
      unitRef="pure">0.0017</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c129" id="ixv-22200">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c130"
      decimals="4"
      id="ixv-38500"
      unitRef="pure">0.0067</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c131"
      decimals="4"
      id="ixv-38501"
      unitRef="pure">0.0067</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c132" id="ixv-22224">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c133"
      decimals="4"
      id="ixv-38502"
      unitRef="pure">0.059</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c134"
      decimals="4"
      id="ixv-38503"
      unitRef="pure">0.059</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c135" id="ixv-22248">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c126"
      decimals="4"
      id="ixv-38504"
      unitRef="pure">0.1868</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c136"
      decimals="4"
      id="ixv-38505"
      unitRef="pure">0.1868</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c124" id="ixv-22272">Equity Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c103"
      decimals="4"
      id="ixv-38506"
      unitRef="pure">0.2665</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c137"
      decimals="4"
      id="ixv-38507"
      unitRef="pure">0.2665</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c138" id="ixv-22296">Equity Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <abvc:ScheduleOfExtentTheInvesteeReliesTableTextBlock contextRef="c0" id="ixv-22322">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 30%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 69%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The extent the investee relies on the Company for its business &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</abvc:ScheduleOfExtentTheInvesteeReliesTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c139" id="ixv-22343">No specific business relationship</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c140" id="ixv-22351">No specific business relationship</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c141" id="ixv-22359">Collaborating with the Company to develop and commercialize drugs</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c142" id="ixv-22367">Loaned from investee and provides research and development support service</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c143" id="ixv-22375">Collaborating with the Company to develop and commercialize drugs</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <abvc:ScheduleOfLongTermInvestmentTableTextBlock contextRef="c0" id="ixv-22384">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-marketable Cost Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,904&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,213&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;21,078&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;22,021&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;782,995&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;818,018&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Sub total&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;810,977&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;847,252&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,663,537&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,680,488&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-208"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-209"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,474,514&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,527,740&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfLongTermInvestmentTableTextBlock>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c144" decimals="0" id="ixv-38508" unitRef="usd">6904</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c145" decimals="0" id="ixv-38509" unitRef="usd">7213</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c146" decimals="0" id="ixv-38510" unitRef="usd">21078</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c147" decimals="0" id="ixv-38511" unitRef="usd">22021</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c148" decimals="0" id="ixv-38512" unitRef="usd">782995</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c149" decimals="0" id="ixv-38513" unitRef="usd">818018</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c1" decimals="0" id="ixv-38514" unitRef="usd">810977</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c2" decimals="0" id="ixv-38515" unitRef="usd">847252</abvc:NonmarketableCostMethodInvestmentsNet>
    <us-gaap:EquityMethodInvestments contextRef="c150" decimals="0" id="ixv-38516" unitRef="usd">1663537</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c151" decimals="0" id="ixv-38517" unitRef="usd">1680488</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c1" decimals="0" id="ixv-38518" unitRef="usd">2474514</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c2" decimals="0" id="ixv-38519" unitRef="usd">2527740</us-gaap:EquityMethodInvestments>
    <abvc:PercentageCommonStocksShares
      contextRef="c124"
      decimals="4"
      id="ixv-38520"
      unitRef="pure">0.1868</abvc:PercentageCommonStocksShares>
    <abvc:PercentageCommonStocksShares
      contextRef="c125"
      decimals="4"
      id="ixv-38521"
      unitRef="pure">0.1868</abvc:PercentageCommonStocksShares>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="c8" decimals="0" id="ixv-38522" unitRef="usd">2688578</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:PrepaymentFeesOnAdvancesNet contextRef="c9" decimals="0" id="ixv-38523" unitRef="usd">1895556</us-gaap:PrepaymentFeesOnAdvancesNet>
    <us-gaap:ConversionOfStockSharesConverted1
      contextRef="c9"
      decimals="0"
      id="ixv-38524"
      unitRef="shares">994450</us-gaap:ConversionOfStockSharesConverted1>
    <us-gaap:SharesIssued
      contextRef="c126"
      decimals="0"
      id="ixv-38525"
      unitRef="shares">1124842</us-gaap:SharesIssued>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c0" id="ixv-38526">Balance Sheet&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,439,444&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,451,877&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;651,560&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;686,206&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,663,111&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,286,058&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;101,908&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;347,193&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stockholders&#x2019; Equity (Deficit)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(674,015&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(495,168&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;49,496&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;50,538&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;238,193&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;250,716&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,535,581&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,591,960&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,194&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;811&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Shareholders&#x2019; Deficit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,249,086&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,291,517&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:AssetsCurrent contextRef="c154" decimals="0" id="ixv-38527" unitRef="usd">1439444</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c155" decimals="0" id="ixv-38528" unitRef="usd">1451877</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c154" decimals="0" id="ixv-38529" unitRef="usd">651560</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c155" decimals="0" id="ixv-38530" unitRef="usd">686206</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c154" decimals="0" id="ixv-38531" unitRef="usd">2663111</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c155" decimals="0" id="ixv-38532" unitRef="usd">2286058</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c154" decimals="0" id="ixv-38533" unitRef="usd">101908</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c155" decimals="0" id="ixv-38534" unitRef="usd">347193</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquity contextRef="c154" decimals="0" id="ixv-38535" unitRef="usd">-674015</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c155" decimals="0" id="ixv-38536" unitRef="usd">-495168</us-gaap:StockholdersEquity>
    <srt:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="c0" id="ixv-22762">&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Statement of Operations&lt;/i&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;363&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-210"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;220&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-211"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(203,077&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(406,233&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of losses from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-212"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-213"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-214"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-215"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross Profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-216"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-217"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(56,567&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(81,842&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of loss from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-218"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-219"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedIncomeStatementTableTextBlock>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c158" decimals="0" id="ixv-38537" unitRef="usd">363</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GrossProfit contextRef="c158" decimals="0" id="ixv-38538" unitRef="usd">220</us-gaap:GrossProfit>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c158" decimals="0" id="ixv-38539" unitRef="usd">-203077</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c159" decimals="0" id="ixv-38540" unitRef="usd">-406233</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <abvc:PercentageCommonStocksShares contextRef="c0" decimals="4" id="ixv-38541" unitRef="pure">0.2665</abvc:PercentageCommonStocksShares>
    <abvc:PercentageCommonStocksShares contextRef="c8" decimals="4" id="ixv-38542" unitRef="pure">0.2665</abvc:PercentageCommonStocksShares>
    <us-gaap:AssetsCurrent contextRef="c156" decimals="0" id="ixv-38543" unitRef="usd">49496</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c157" decimals="0" id="ixv-38544" unitRef="usd">50538</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c156" decimals="0" id="ixv-38545" unitRef="usd">238193</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c157" decimals="0" id="ixv-38546" unitRef="usd">250716</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c156" decimals="0" id="ixv-38547" unitRef="usd">2535581</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c157" decimals="0" id="ixv-38548" unitRef="usd">2591960</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c156" decimals="0" id="ixv-38549" unitRef="usd">1194</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c157" decimals="0" id="ixv-38550" unitRef="usd">811</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquity contextRef="c156" decimals="0" id="ixv-38551" unitRef="usd">-2249086</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c157" decimals="0" id="ixv-38552" unitRef="usd">-2291517</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c160" decimals="0" id="ixv-38553" unitRef="usd">-56567</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c161" decimals="0" id="ixv-38554" unitRef="usd">-81842</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EquityMethodInvestmentsTextBlock contextRef="c0" id="ixv-23197">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The components of losses on equity investments
for each period were as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three&#160;months&#160;Ended&lt;br/&gt;
    March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of equity method investee losses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-220"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-221"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
    <us-gaap:DebtDisclosureTextBlock contextRef="c0" id="ixv-23262">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;7. CONVERTIBLE NOTES PAYABLE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 23, 2023, the Company entered
into a securities purchase agreement (the &#x201c;Lind Securities Purchase Agreement&#x201d;) with Lind Global Fund II, LP (&#x201c;Lind&#x201d;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#x201c;Lind Offering&#x201d;),
for a purchase price of $3,175,000 (the &#x201c;Lind Note&#x201d;), that is convertible into shares of the Company&#x2019;s common stock
at an initial conversion price of $1.05 per share, subject to adjustment (the &#x201c;Note Shares&#x201d;). The Company also issued Lind
a common stock purchase warrant (the &#x201c;Lind Warrant&#x201d;) to purchase up to 5,291,667 shares of the Company&#x2019;s common stock
at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#x201c;Warrant Share,&#x201d; together with the Note,
Note Shares and Warrants, the &#x201c;Lind Securities&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Beginning with the date that is six months
from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company shall pay Lind an amount equal
to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to or on the Maturity Date or, if
earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof (the &#x201c;Monthly Payments&#x201d;).
At the Company&#x2019;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of the Company&#x2019;s common stock, or
(iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined by dividing (x) the principal amount
being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading days prior to the applicable payment
date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may make any Monthly Payments in shares
of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a cash premium of 5% of such Monthly
Payment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to 120%&#160;of the then outstanding principal amount of the
Lind Note (the &#x201c;Mandatory Default Amount&#x201d;), in addition to any other remedies under the Note or the other Transaction Documents.
The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced
to 115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#x2019;s market capitalization being below $12.5 million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#x2019;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#x2019;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#x2019;s
control. &#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Lind Warrant may be exercised via cashless
exercise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#x201c;Amendment&#x201d;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $1,000,000, for a purchase price of $833,333, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share. The warrants were valued using the Black-Scholes model. The fair value of
the warrants was determined to be $394,071, which was recorded to debt discount.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of March 31, 2024 and December 31, 2023,
the aggregate carrying values of the convertible debentures were &lt;span style="-sec-ix-hidden: hidden-fact-222"&gt;$842,567&lt;/span&gt;&#160;and $569,456, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total interest expenses in connection with
the above convertible note payable were $672,016&#160;and $31,587 for the three months ended March 31, 2024 and 2023, respectively&lt;span style="-sec-ix-hidden: hidden-fact-223"&gt;.&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal contextRef="c162" decimals="0" id="ixv-38555" unitRef="usd">3704167</us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal>
    <us-gaap:PaymentsForPreviousAcquisition contextRef="c162" decimals="0" id="ixv-38556" unitRef="usd">3175000</us-gaap:PaymentsForPreviousAcquisition>
    <us-gaap:CommonStockConvertibleConversionPriceIncrease
      contextRef="c162"
      decimals="2"
      id="ixv-38557"
      unitRef="usdPershares">1.05</us-gaap:CommonStockConvertibleConversionPriceIncrease>
    <us-gaap:SharesIssued
      contextRef="c163"
      decimals="0"
      id="ixv-38558"
      unitRef="shares">5291667</us-gaap:SharesIssued>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c164"
      decimals="2"
      id="ixv-38559"
      unitRef="usdPershares">1.05</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <abvc:OutstandingPrincipalAmount contextRef="c1" decimals="2" id="ixv-38560" unitRef="usd">308650.58</abvc:OutstandingPrincipalAmount>
    <abvc:PercentageOfAverageAmount
      contextRef="c165"
      decimals="2"
      id="ixv-38561"
      unitRef="pure">0.90</abvc:PercentageOfAverageAmount>
    <abvc:PercentageOfCashPermium contextRef="c0" decimals="2" id="ixv-38562" unitRef="pure">0.05</abvc:PercentageOfCashPermium>
    <abvc:PercentageOfOutstandingPrincipalAmount
      contextRef="c165"
      decimals="2"
      id="ixv-38563"
      unitRef="pure">1.20</abvc:PercentageOfOutstandingPrincipalAmount>
    <abvc:PercentageOfOutstandingPrincipalAmount
      contextRef="c166"
      decimals="2"
      id="ixv-38564"
      unitRef="pure">1.15</abvc:PercentageOfOutstandingPrincipalAmount>
    <us-gaap:GeneralPartnersCapitalAccount
      contextRef="c167"
      decimals="-5"
      id="ixv-38565"
      unitRef="usd">12500000</us-gaap:GeneralPartnersCapitalAccount>
    <us-gaap:WarrantExercisePriceIncrease
      contextRef="c168"
      decimals="1"
      id="ixv-38566"
      unitRef="usdPershares">3.5</us-gaap:WarrantExercisePriceIncrease>
    <us-gaap:ReceivableWithImputedInterestFaceAmount contextRef="c169" decimals="0" id="ixv-38567" unitRef="usd">1200000</us-gaap:ReceivableWithImputedInterestFaceAmount>
    <us-gaap:PaymentsForPreviousAcquisition contextRef="c170" decimals="0" id="ixv-38568" unitRef="usd">1000000</us-gaap:PaymentsForPreviousAcquisition>
    <us-gaap:PreferredStockConvertibleConversionPrice
      contextRef="c171"
      decimals="2"
      id="ixv-38569"
      unitRef="usdPershares">3.5</us-gaap:PreferredStockConvertibleConversionPrice>
    <abvc:PercentageOfAverageAmount
      contextRef="c170"
      decimals="2"
      id="ixv-38570"
      unitRef="pure">0.90</abvc:PercentageOfAverageAmount>
    <us-gaap:SharesIssued
      contextRef="c171"
      decimals="0"
      id="ixv-38571"
      unitRef="shares">1000000</us-gaap:SharesIssued>
    <us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice
      contextRef="c170"
      decimals="0"
      id="ixv-38572"
      unitRef="usdPershares">2</us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice>
    <abvc:PurchaseWarrantTerm contextRef="c168" id="ixv-38573">P5Y</abvc:PurchaseWarrantTerm>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c168" decimals="0" id="ixv-38574" unitRef="usd">480795</us-gaap:FairValueAdjustmentOfWarrants>
    <abvc:ConversionPricePerShare
      contextRef="c172"
      decimals="2"
      id="ixv-38575"
      unitRef="usdPershares">1</abvc:ConversionPricePerShare>
    <us-gaap:ReceivableWithImputedInterestFaceAmount contextRef="c173" decimals="0" id="ixv-38576" unitRef="usd">1000000</us-gaap:ReceivableWithImputedInterestFaceAmount>
    <abvc:PurchasePriceAmount contextRef="c173" decimals="0" id="ixv-38577" unitRef="usd">833333</abvc:PurchasePriceAmount>
    <us-gaap:CommonStockConvertibleConversionPriceIncrease
      contextRef="c174"
      decimals="2"
      id="ixv-38578"
      unitRef="usdPershares">3.5</us-gaap:CommonStockConvertibleConversionPriceIncrease>
    <abvc:PercentageOfAverageAmount
      contextRef="c174"
      decimals="2"
      id="ixv-38579"
      unitRef="pure">0.90</abvc:PercentageOfAverageAmount>
    <abvc:PurchaseWarrantTerm contextRef="c174" id="ixv-38580">P5Y</abvc:PurchaseWarrantTerm>
    <us-gaap:PaymentsForRepurchaseOfWarrants contextRef="c174" decimals="0" id="ixv-38581" unitRef="usd">1000000</us-gaap:PaymentsForRepurchaseOfWarrants>
    <us-gaap:WarrantExercisePriceIncrease
      contextRef="c174"
      decimals="0"
      id="ixv-38582"
      unitRef="usdPershares">2</us-gaap:WarrantExercisePriceIncrease>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c0" decimals="0" id="ixv-38583" unitRef="usd">394071</us-gaap:FairValueAdjustmentOfWarrants>
    <us-gaap:ConvertibleDebt contextRef="c175" decimals="0" id="ixv-38584" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:ConvertibleDebt contextRef="c177" decimals="0" id="ixv-38585" unitRef="usd">569456</us-gaap:ConvertibleDebt>
    <us-gaap:InterestPayableCurrentAndNoncurrent contextRef="c175" decimals="0" id="ixv-38586" unitRef="usd">672016</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:ConvertibleNotesPayable contextRef="c178" decimals="0" id="ixv-38587" unitRef="usd">31587</us-gaap:ConvertibleNotesPayable>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="c0" id="ixv-23324">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued research and development expense&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,799,583&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,799,583&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued compensation and employee benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,061,083&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,184,505&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued royalties&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;262,296&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;274,028&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Others&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;927,883&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;438,264&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;4,050,845&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,696,380&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="c0" id="ixv-23330">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued research and development expense&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,799,583&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,799,583&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued compensation and employee benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,061,083&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,184,505&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued royalties&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;262,296&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;274,028&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Others&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;927,883&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;438,264&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;4,050,845&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,696,380&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
    <abvc:AccruedResearchAndDevelopmentExpense contextRef="c1" decimals="0" id="ixv-38588" unitRef="usd">1799583</abvc:AccruedResearchAndDevelopmentExpense>
    <abvc:AccruedResearchAndDevelopmentExpense contextRef="c2" decimals="0" id="ixv-38589" unitRef="usd">1799583</abvc:AccruedResearchAndDevelopmentExpense>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="c1" decimals="0" id="ixv-38590" unitRef="usd">1061083</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-38591" unitRef="usd">1184505</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:AccruedRoyaltiesCurrent contextRef="c1" decimals="0" id="ixv-38592" unitRef="usd">262296</us-gaap:AccruedRoyaltiesCurrent>
    <us-gaap:AccruedRoyaltiesCurrent contextRef="c2" decimals="0" id="ixv-38593" unitRef="usd">274028</us-gaap:AccruedRoyaltiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="c1" decimals="0" id="ixv-38594" unitRef="usd">927883</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-38595" unitRef="usd">438264</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="c1" decimals="0" id="ixv-38596" unitRef="usd">4050845</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-38597" unitRef="usd">3696380</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:ShortTermDebtTextBlock contextRef="c0" id="ixv-23465">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;9. BANK LOANS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loan consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cathay United Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;234,750&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;245,250&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;CTBC Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;626,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;654,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;860,750&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;899,250&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cathay United Bank&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#x201c;Cathay United Loan Agreement&#x201d;) in a credit limit amount of
NT$7,500,000, equivalent to $234,750. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest
at a floating rate of prime rate plus 1.31%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. The
Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement
with the same principal amount of NT$7,500,000, equivalent to $234,750 for one year, which is due on September 6, 2023. On September
6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $234,750
for one year, which is due on September 6, 2024. As of March 31, 2024 and December 31, 2023, the effective interest rates per annum was
2.92% and 2.87%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan, and is also personal guaranteed
by the Company&#x2019;s chairman.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Interest expenses were $1,736 and $1,649 for
the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;CTBC Bank&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#x201c;CTBC Loan Agreements&#x201d;) in a credit
limit amount of NT$10,000,000, equivalent to $313,000, and NT$10,000,000, equivalent to $313,000, respectively. Both two loans with the
same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC
for one year. The Company renews the agreement with the bank every year.&#160;The loan balances bear interest at a fixed rate of 2.5%
per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed
by the Company&#x2019;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan has opened a TCD account with CTBC
bank to guarantee the loan going forward.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Interest expenses were $3,964 and $3,831 for
the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cathay Bank&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 21, 2019, the Company received
a loan in the amount of $500,000 from Cathay Bank (the &#x201c;Bank&#x201d;) pursuant to a business loan agreement (the &#x201c;Loan Agreement&#x201d;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#x201c;Note&#x201d;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#x201c;Maturity Date&#x201d;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#x201c;Regular Interest Rate&#x201d;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#x201c;Index&#x201d;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#x201c;Guaranty&#x201d;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#x201c;Security Agreement&#x201d;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#x201c;Grantor&#x201d;, and collectively, the &#x201c;Grantors&#x201d;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On June 30, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, the Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On October 31, 2021, the Company renewed the Loan Agreement with
the principal amount of $650,000 for twelve months, which is due on October 30, 2022. On September 24, 2021, the Cathay Bank has increased
the line of credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding
loan balance was $1,000,000&#160;as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid. As of
March 31, 2024 and December 31, 2023, the effective interest rates per annum was 0%&#160;and 0%,&#160;respectively and the outstanding
loan balance were $0 and $0.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Interest expenses were $1,736 and $10,209
for the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="c0" id="ixv-23475">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loan consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cathay United Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;234,750&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;245,250&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;CTBC Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;626,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;654,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;860,750&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;899,250&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:ShortTermBorrowings contextRef="c185" decimals="0" id="ixv-38598" unitRef="usd">234750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c186" decimals="0" id="ixv-38599" unitRef="usd">245250</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c192" decimals="0" id="ixv-38600" unitRef="usd">626000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c205" decimals="0" id="ixv-38601" unitRef="usd">654000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c1" decimals="0" id="ixv-38602" unitRef="usd">860750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-38603" unitRef="usd">899250</us-gaap:ShortTermBorrowings>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c179" decimals="0" id="ixv-38604" unitRef="twd">7500000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c179" decimals="0" id="ixv-38605" unitRef="usd">234750</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c179"
      decimals="4"
      id="ixv-38606"
      unitRef="pure">0.0131</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c180" decimals="0" id="ixv-38607" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c181" decimals="0" id="ixv-38608" unitRef="usd">234750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c182" id="ixv-38609">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c183" decimals="0" id="ixv-38610" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c184" decimals="0" id="ixv-38611" unitRef="usd">234750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c185"
      decimals="4"
      id="ixv-38612"
      unitRef="pure">0.0292</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c186"
      decimals="4"
      id="ixv-38613"
      unitRef="pure">0.0287</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:InterestExpenseShortTermBorrowings contextRef="c187" decimals="0" id="ixv-38614" unitRef="usd">1736</us-gaap:InterestExpenseShortTermBorrowings>
    <us-gaap:InterestExpenseShortTermBorrowings contextRef="c188" decimals="0" id="ixv-38615" unitRef="usd">1649</us-gaap:InterestExpenseShortTermBorrowings>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c189" decimals="0" id="ixv-38616" unitRef="twd">10000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c189" decimals="0" id="ixv-38617" unitRef="usd">313000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c190" decimals="0" id="ixv-38618" unitRef="twd">10000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c190" decimals="0" id="ixv-38619" unitRef="usd">313000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c191" id="ixv-38620">2018-01-19</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentTerm contextRef="c191" id="ixv-38621">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c192"
      decimals="3"
      id="ixv-38622"
      unitRef="pure">0.025</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:InterestExpenseShortTermBorrowings contextRef="c191" decimals="0" id="ixv-38623" unitRef="usd">3964</us-gaap:InterestExpenseShortTermBorrowings>
    <us-gaap:InterestExpenseShortTermBorrowings contextRef="c193" decimals="0" id="ixv-38624" unitRef="usd">3831</us-gaap:InterestExpenseShortTermBorrowings>
    <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="c194" decimals="0" id="ixv-38625" unitRef="usd">500000</us-gaap:ShortTermBankLoansAndNotesPayable>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c194" decimals="0" id="ixv-38626" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c195"
      decimals="2"
      id="ixv-38627"
      unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c196"
      decimals="2"
      id="ixv-38628"
      unitRef="pure">0.05</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <abvc:LoanAgreementAndNoteAmountNotExceeding contextRef="c197" decimals="0" id="ixv-38629" unitRef="usd">500000</abvc:LoanAgreementAndNoteAmountNotExceeding>
    <us-gaap:OtherShortTermBorrowings contextRef="c198" decimals="0" id="ixv-38630" unitRef="usd">350000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c199" decimals="0" id="ixv-38631" unitRef="usd">350000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c200" decimals="0" id="ixv-38632" unitRef="usd">650000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c201" decimals="0" id="ixv-38633" unitRef="usd">650000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="c202" decimals="0" id="ixv-38634" unitRef="usd">1000000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="c203" decimals="0" id="ixv-38635" unitRef="usd">650000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c9" decimals="0" id="ixv-38636" unitRef="usd">1000000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShortTermDebtInterestRateIncrease
      contextRef="c196"
      decimals="2"
      id="ixv-38637"
      unitRef="pure">0</us-gaap:ShortTermDebtInterestRateIncrease>
    <us-gaap:ShortTermDebtInterestRateIncrease
      contextRef="c204"
      decimals="2"
      id="ixv-38638"
      unitRef="pure">0</us-gaap:ShortTermDebtInterestRateIncrease>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c196" decimals="0" id="ixv-38639" unitRef="usd">0</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c204" decimals="0" id="ixv-38640" unitRef="usd">0</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:InterestExpenseShortTermBorrowings contextRef="c0" decimals="0" id="ixv-38641" unitRef="usd">1736</us-gaap:InterestExpenseShortTermBorrowings>
    <us-gaap:InterestExpenseShortTermBorrowings contextRef="c7" decimals="0" id="ixv-38642" unitRef="usd">10209</us-gaap:InterestExpenseShortTermBorrowings>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c0" id="ixv-23662">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;10. RELATED PARTIES TRANSACTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The related parties of the Company with whom
transactions are reported in these financial statements are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 49%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 2%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 49%; border-bottom: black 1.5pt solid; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene Corporation (the &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene Corporation (the &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint Technology Ltd. (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion Arts Promotion Inc. (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia Investment &amp;amp; Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG USA, Inc. (the &#x201c;LBG USA&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene Corporation (the &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho Consultants Co., Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &lt;br/&gt; &#160; &lt;br/&gt; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &lt;br/&gt; &#160; &lt;br/&gt; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &lt;br/&gt; &#160; &lt;br/&gt; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &lt;br/&gt; &#160; &lt;br/&gt; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Zhewei Xu&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Jaimes Vargas Russman&#160;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CEO of AiBtl BioPharma Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite Japan&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Accounts receivable - related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Due from related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Amount due from related parties consisted
of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related&#x2013;party - Current&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;541,372&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;541,486&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;346,565&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;206,087&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;887,937&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;747,573&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related parties &#x2013; Non-Current&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst (Australia)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;123,363&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;113,516&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;963,346&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;953,499&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: allowance for expected credit losses accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;123,363&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;113,516&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On June 16, 2022, the Company entered into a one-year convertible loan with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of March 31, 2024 and December 31, 2023, the outstanding loan balance were both $500,000; and accrued interest was $38,819 and $38,819, respectively.&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of March 31, 2024 and December 31, 2023, the Company has other receivables amounted $2,553 and $2,667 from Rgene due to daily operations, respectively.&#160;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The balances mainly
    represent advances to BioFirst (Australia) for research and development purposes. The business conditions of BioFirst (Australia)
    deteriorated and, as a result, the Company recognized expected credit losses of $839,983 for the year ended December 31, 2023.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of March 31, 2024 and December 31, 2023, due from BHK was $123,363 and $113,516, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On December 31, 2023, the Company entered into a loan agreement with BioFirst, with a principal amount of $346,565 to BioFirst which bears interest at 12% per annum for the use of working capital.&#160;&#160;As of March 31, 2024 and December 31, 2023, the outstanding loan balance was $346,565 and $206,087, respectively; accrued interest was $0 and $0, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Due to related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Amount due to related parties consisted of
the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;152,501&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;19,789&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to shareholders&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;145,858&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;152,382&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to a Director&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,613&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;961&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;301,972&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;173,132&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of March 31, 2024, and December 31, 2023, the outstanding balance due to the Jiangs amounted to $152,501 and $19,789, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2018, the Company&#x2019;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate of 12% per annum. As of March 31, 2024 and December 31, 2023, the outstanding principal and accrued interest was $145,858 and $152,382, respectively. Interest expenses in connection with these loans were $5,938 and $4,896 for the three months ended March 31, 2024 and 2023, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Director of AiBtl has been paying on behalf of the company for setup fees. As of March 31, 2024, and December 31, 2023, the outstanding balance due to the Director amounted to $3,613 and $961, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="c0" id="ixv-23668">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The related parties of the Company with whom
transactions are reported in these financial statements are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 49%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 2%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 49%; border-bottom: black 1.5pt solid; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene Corporation (the &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene Corporation (the &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint Technology Ltd. (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion Arts Promotion Inc. (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia Investment &amp;amp; Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG USA, Inc. (the &#x201c;LBG USA&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene Corporation (the &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho Consultants Co., Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &lt;br/&gt; &#160; &lt;br/&gt; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &lt;br/&gt; &#160; &lt;br/&gt; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &lt;br/&gt; &#160; &lt;br/&gt; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &lt;br/&gt; &#160; &lt;br/&gt; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Zhewei Xu&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Jaimes Vargas Russman&#160;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CEO of AiBtl BioPharma Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite Japan&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,238,255)"&gt; &lt;td style="vertical-align: top"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c220" id="ixv-23689">Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c221" id="ixv-23697">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c222" id="ixv-23705">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c223" id="ixv-23713">Controlling beneficiary shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c224" id="ixv-23721">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c225" id="ixv-23729">The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c226" id="ixv-23737">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c227" id="ixv-23745">Director of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c228" id="ixv-23753">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c229" id="ixv-23761">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c230" id="ixv-23769">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c231" id="ixv-23777">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c232" id="ixv-23785">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c233" id="ixv-23793">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst  &#160;  Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.  &#160;  Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.  &#160;  Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company.  &#160;  Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c234" id="ixv-23809">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c235" id="ixv-23817">Entity controlled by controlling beneficiary shareholder of ABVC</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c236" id="ixv-23825">CEO of AiBtl BioPharma Inc</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c237" id="ixv-23833">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c238" id="ixv-23841">Entity controlled by controlling beneficiary shareholder of ABVC</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c239" id="ixv-23849">Entity controlled by controlling beneficiary shareholder of ABVC</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c240" id="ixv-23857">An entity 100% owned by Mr. Tsung-Shann Jiang</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock contextRef="c0" id="ixv-23866">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c241" decimals="0" id="ixv-38643" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c242" decimals="0" id="ixv-38644" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c3" decimals="0" id="ixv-38645" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-38646" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <abvc:ScheduleOfDueFromRelatedPartyTableTextBlock contextRef="c0" id="ixv-23983">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related&#x2013;party - Current&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;541,372&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;541,486&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;346,565&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;206,087&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;887,937&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;747,573&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfDueFromRelatedPartyTableTextBlock>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c241" decimals="0" id="ixv-38647" unitRef="usd">541372</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c242" decimals="0" id="ixv-38648" unitRef="usd">541486</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c211" decimals="0" id="ixv-38649" unitRef="usd">346565</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c212" decimals="0" id="ixv-38650" unitRef="usd">206087</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c3" decimals="0" id="ixv-38651" unitRef="usd">887937</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-38652" unitRef="usd">747573</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0" id="ixv-24094">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related parties &#x2013; Non-Current&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst (Australia)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;123,363&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;113,516&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;963,346&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;953,499&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: allowance for expected credit losses accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;123,363&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;113,516&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c243" decimals="0" id="ixv-38653" unitRef="usd">839983</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c244" decimals="0" id="ixv-38654" unitRef="usd">839983</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c245" decimals="0" id="ixv-38655" unitRef="usd">123363</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c246" decimals="0" id="ixv-38656" unitRef="usd">113516</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c3" decimals="0" id="ixv-38657" unitRef="usd">963346</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c4" decimals="0" id="ixv-38658" unitRef="usd">953499</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAllowanceForCreditLossNoncurrent contextRef="c1" decimals="0" id="ixv-38659" unitRef="usd">839983</us-gaap:OtherReceivableAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAllowanceForCreditLossNoncurrent contextRef="c2" decimals="0" id="ixv-38660" unitRef="usd">839983</us-gaap:OtherReceivableAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c3" decimals="0" id="ixv-38661" unitRef="usd">123363</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c4" decimals="0" id="ixv-38662" unitRef="usd">113516</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:DebtInstrumentAnnualPrincipalPayment contextRef="c206" decimals="0" id="ixv-38663" unitRef="usd">1000000</us-gaap:DebtInstrumentAnnualPrincipalPayment>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c207"
      decimals="2"
      id="ixv-38664"
      unitRef="pure">0.05</us-gaap:AccountsPayableInterestBearingInterestRate>
    <abvc:WorkingCapitalPercentage
      contextRef="c208"
      decimals="3"
      id="ixv-38665"
      unitRef="pure">0.064</abvc:WorkingCapitalPercentage>
    <abvc:DescriptionOfConversionPrice contextRef="c0" id="ixv-38666">The Company may convert the Note at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.</abvc:DescriptionOfConversionPrice>
    <us-gaap:PrincipalAmountOutstandingOnLoansSecuritized contextRef="c1" decimals="0" id="ixv-38667" unitRef="usd">500000</us-gaap:PrincipalAmountOutstandingOnLoansSecuritized>
    <us-gaap:PrincipalAmountOutstandingOnLoansSecuritized contextRef="c2" decimals="0" id="ixv-38668" unitRef="usd">500000</us-gaap:PrincipalAmountOutstandingOnLoansSecuritized>
    <us-gaap:DepositLiabilitiesAccruedInterest contextRef="c1" decimals="0" id="ixv-38669" unitRef="usd">38819</us-gaap:DepositLiabilitiesAccruedInterest>
    <us-gaap:DepositLiabilitiesAccruedInterest contextRef="c2" decimals="0" id="ixv-38670" unitRef="usd">38819</us-gaap:DepositLiabilitiesAccruedInterest>
    <us-gaap:OtherReceivables contextRef="c3" decimals="0" id="ixv-38671" unitRef="usd">2553</us-gaap:OtherReceivables>
    <us-gaap:OtherReceivables contextRef="c4" decimals="0" id="ixv-38672" unitRef="usd">2667</us-gaap:OtherReceivables>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c209" id="ixv-38673">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c0" decimals="0" id="ixv-38674" unitRef="usd">123363</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c8" decimals="0" id="ixv-38675" unitRef="usd">113516</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c2" decimals="0" id="ixv-38676" unitRef="usd">346565</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c210" id="ixv-38677">BioFirst which bears interest at 12% per annum for the use of working capital</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c211" decimals="0" id="ixv-38678" unitRef="usd">346565</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c212" decimals="0" id="ixv-38679" unitRef="usd">206087</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c210" decimals="0" id="ixv-38680" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c213" decimals="0" id="ixv-38681" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <abvc:ScheduleOfAmountDueToRelatedPartiesTableTextBlock contextRef="c0" id="ixv-24293">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Amount due to related parties consisted of
the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;152,501&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;19,789&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to shareholders&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;145,858&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;152,382&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to a Director&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,613&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;961&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;301,972&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;173,132&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfAmountDueToRelatedPartiesTableTextBlock>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c247" decimals="0" id="ixv-38682" unitRef="usd">152501</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c248" decimals="0" id="ixv-38683" unitRef="usd">19789</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c249" decimals="0" id="ixv-38684" unitRef="usd">145858</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c250" decimals="0" id="ixv-38685" unitRef="usd">152382</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c251" decimals="0" id="ixv-38686" unitRef="usd">3613</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c252" decimals="0" id="ixv-38687" unitRef="usd">961</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c3" decimals="0" id="ixv-38688" unitRef="usd">301972</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c4" decimals="0" id="ixv-38689" unitRef="usd">173132</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c9" decimals="0" id="ixv-38690" unitRef="usd">152501</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c214" decimals="0" id="ixv-38691" unitRef="usd">19789</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c215"
      decimals="2"
      id="ixv-38692"
      unitRef="pure">0</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c216"
      decimals="2"
      id="ixv-38693"
      unitRef="pure">0.01</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c217" id="ixv-38694">The advances bear interest rate of 12% per annum.</us-gaap:DebtInstrumentInterestRateTerms>
    <abvc:OutstandingPrincipalAndAccruedInterests contextRef="c1" decimals="0" id="ixv-38695" unitRef="usd">145858</abvc:OutstandingPrincipalAndAccruedInterests>
    <abvc:OutstandingPrincipalAndAccruedInterests contextRef="c2" decimals="0" id="ixv-38696" unitRef="usd">152382</abvc:OutstandingPrincipalAndAccruedInterests>
    <us-gaap:InterestExpenseOther contextRef="c0" decimals="0" id="ixv-38697" unitRef="usd">5938</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c8" decimals="0" id="ixv-38698" unitRef="usd">4896</us-gaap:InterestExpenseOther>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c218" decimals="0" id="ixv-38699" unitRef="usd">3613</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c219" decimals="0" id="ixv-38700" unitRef="usd">961</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0" id="ixv-24452">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;11. INCOME TAXES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets (liability) as of March 31, 2024
and December 31, 2023 consist approximately of:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31, &lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss on impairment of Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;644,978&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;713,223&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net operating loss carryforwards&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,607,804&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,568,391&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, Gross&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,252,782&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Valuation allowance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,252,782&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-224"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-225"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c0" id="ixv-24458">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets (liability) as of March 31, 2024
and December 31, 2023 consist approximately of:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31, &lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss on impairment of Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;644,978&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;713,223&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net operating loss carryforwards&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,607,804&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,568,391&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, Gross&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,252,782&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Valuation allowance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,252,782&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-224"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-225"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
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    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0" id="ixv-24642">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;12. EQUITY&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 3, 2023, the Company issued&#160;223,411&#160;shares
of common stock to a consultant for providing consulting services on listing to NASDAQ in 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#x201c;Lind&#x201d;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#x2019;s
common stock at an initial conversion price of $1.05&#160;per share, subject to adjustment. The Company also issued Lind a common stock
purchase warrant to purchase up to&#160;5,291,667&#160;shares of the Company&#x2019;s common stock at an initial exercise price of $1.05&#160;per
share, subject to adjustment. During the period ended March 31, 2024, the Company has been repaying Lind with securities for 751,795
shares, totaling $681,000.&#160;During July 2023, the warrant exercise price was reset to $3.5 in accordance to the issuance of common
stock in relation to securities purchase agreement on July 2023. As of March 31, 2024, the warrant has not yet been exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 27, 2023, the Company entered into
that certain securities purchase agreement. relating to the offer and sale of 300,000 shares of common stock, par value $0.001 per share
and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered direct offering. Pursuant to the Purchase
Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $3.50, for gross proceeds
of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded warrants were exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse
stock split in 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On August 14, 2023, the Company entered into
a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership of a property and the parcel of the
land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued to Zhonghui, an aggregate of 370,000
shares of the Company&#x2019;s common stock, at a per share price of $20.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#x201c;Amendment&#x201d;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $1,000,000, for a purchase price of $833,333, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 27, 2024, the Company granted 1,241,615
restricted shares to its employees and directors under the 2016 Equity Incentive Plan, with an issuance date of February 2, 2024. These
shares are subject to a three-year restriction period.&lt;/span&gt;&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
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      decimals="0"
      id="ixv-38713"
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    <us-gaap:DebtInstrumentConvertibleConversionPrice1
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      decimals="2"
      id="ixv-38716"
      unitRef="usdPershares">1.05</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c254"
      decimals="0"
      id="ixv-38717"
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    <us-gaap:WarrantExercisePriceDecrease
      contextRef="c256"
      decimals="2"
      id="ixv-38718"
      unitRef="usdPershares">1.05</us-gaap:WarrantExercisePriceDecrease>
    <us-gaap:InvestmentSoldNotYetPurchasedBalanceShares
      contextRef="c257"
      decimals="0"
      id="ixv-38719"
      unitRef="shares">751795</us-gaap:InvestmentSoldNotYetPurchasedBalanceShares>
    <us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount contextRef="c257" decimals="0" id="ixv-38720" unitRef="usd">681000</us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c258"
      decimals="1"
      id="ixv-38721"
      unitRef="usdPershares">3.5</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="c259"
      decimals="0"
      id="ixv-38722"
      unitRef="shares">300000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c260"
      decimals="3"
      id="ixv-38723"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="c261"
      decimals="0"
      id="ixv-38724"
      unitRef="shares">200000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c261"
      decimals="3"
      id="ixv-38725"
      unitRef="usdPershares">0.001</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c262"
      decimals="2"
      id="ixv-38726"
      unitRef="usdPershares">3.5</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="c263" decimals="0" id="ixv-38727" unitRef="usd">1750000</us-gaap:ProceedsFromIssuanceOfWarrants>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction
      contextRef="c264"
      decimals="2"
      id="ixv-38728"
      unitRef="pure">0.20</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <abvc:AggregateCommonStockShares
      contextRef="c19"
      decimals="0"
      id="ixv-38729"
      unitRef="shares">370000</abvc:AggregateCommonStockShares>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c26"
      decimals="0"
      id="ixv-38730"
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    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c169" decimals="0" id="ixv-38731" unitRef="usd">1200000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <us-gaap:SupplementalDeferredPurchasePrice contextRef="c168" decimals="0" id="ixv-38732" unitRef="usd">1000000</us-gaap:SupplementalDeferredPurchasePrice>
    <us-gaap:CommonStockConvertibleConversionPriceDecrease
      contextRef="c168"
      decimals="2"
      id="ixv-38733"
      unitRef="usdPershares">3.5</us-gaap:CommonStockConvertibleConversionPriceDecrease>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="c168"
      decimals="2"
      id="ixv-38734"
      unitRef="pure">0.90</us-gaap:DebtConversionConvertedInstrumentRate>
    <us-gaap:DebtInstrumentConvertibleThresholdTradingDays
      contextRef="c265"
      decimals="0"
      id="ixv-38735"
      unitRef="pure">20</us-gaap:DebtInstrumentConvertibleThresholdTradingDays>
    <us-gaap:CreditDerivativeTerm1 contextRef="c168" id="ixv-38736">P5Y</us-gaap:CreditDerivativeTerm1>
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      contextRef="c169"
      decimals="0"
      id="ixv-38737"
      unitRef="shares">1000000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c169"
      decimals="0"
      id="ixv-38738"
      unitRef="usdPershares">2</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c168" decimals="0" id="ixv-38739" unitRef="usd">480795</us-gaap:FairValueAdjustmentOfWarrants>
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      contextRef="c172"
      decimals="2"
      id="ixv-38740"
      unitRef="usdPershares">1</us-gaap:CommonStockConvertibleConversionPriceIncrease>
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      contextRef="c174"
      decimals="2"
      id="ixv-38743"
      unitRef="usdPershares">3.5</us-gaap:CommonStockConvertibleConversionPriceDecrease>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="c174"
      decimals="2"
      id="ixv-38744"
      unitRef="pure">0.90</us-gaap:DebtConversionConvertedInstrumentRate>
    <us-gaap:DebtInstrumentConvertibleThresholdTradingDays
      contextRef="c266"
      decimals="0"
      id="ixv-38745"
      unitRef="pure">20</us-gaap:DebtInstrumentConvertibleThresholdTradingDays>
    <us-gaap:CreditDerivativeTerm1 contextRef="c174" id="ixv-38746">P5Y</us-gaap:CreditDerivativeTerm1>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="c173"
      decimals="0"
      id="ixv-38747"
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    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c173"
      decimals="0"
      id="ixv-38748"
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c267"
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      id="ixv-38749"
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    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c0" id="ixv-24693">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;13. STOCK OPTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On October 30, 2020, the Company issued an
aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees
was $1,090,361. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#x2019;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
1,280,002 shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options
were vested at the grant date and become exercisable for 10 years from the grant date.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On April 16, 2022, the Company entered into
stock option agreements with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares
of common stock under the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date.
As of March 31, 2024, these stock options have not been granted.&#160;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Number of&lt;br/&gt; Underlying&lt;br/&gt; Shares&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;br/&gt; Per&#160;Share&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Contractual&lt;br/&gt; Life&lt;br/&gt; Remaining&lt;br/&gt; in Years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Aggregate&lt;br/&gt; Intrinsic&lt;br/&gt; Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 52%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of January 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;8.74&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-226"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-227"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-228"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-229"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-230"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-231"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-232"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-233"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-234"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-235"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Exercisable as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-236"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Vested and expected to vest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-237"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The fair value of stock options granted for
the year ended December 31, 2023 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year ended&lt;br/&gt; December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Risk free interest rate&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected term (in years)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.00&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;83.86&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The weighted average grant date fair value
of options granted during the years ended&#160;December 31, 2023 was $2.79. There are 3,860,211&#160;options available for grant under
the 2016 Equity Incentive Plan as of December 31, 2023. Compensation costs associated with the Company&#x2019;s stock options are recognized,
based on the grant-date fair values of these options over vesting period. Accordingly, the Company recognized stock-based compensation
expense of $0 and $0 for the three months ended March 31, 2024 and 2023, respectively. There were no options exercised during the three
months ended March 31, 2024. As of March 31, 2024, there were no unvested options.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse
stock split in 2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod
      contextRef="c268"
      decimals="0"
      id="ixv-38750"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod>
    <us-gaap:CommonStockConvertibleConversionPriceIncrease
      contextRef="c268"
      decimals="0"
      id="ixv-38751"
      unitRef="usdPershares">2</us-gaap:CommonStockConvertibleConversionPriceIncrease>
    <us-gaap:ConversionOfStockAmountConverted1 contextRef="c268" decimals="0" id="ixv-38752" unitRef="usd">1090361</us-gaap:ConversionOfStockAmountConverted1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward
      contextRef="c269"
      decimals="0"
      id="ixv-38753"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c269" id="ixv-38754">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <abvc:NumberOfDirectors
      contextRef="c270"
      decimals="0"
      id="ixv-38755"
      unitRef="pure">11</abvc:NumberOfDirectors>
    <abvc:NumberOfEmployees
      contextRef="c270"
      decimals="0"
      id="ixv-38756"
      unitRef="pure">3</abvc:NumberOfEmployees>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward
      contextRef="c271"
      decimals="0"
      id="ixv-38757"
      unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c271"
      decimals="0"
      id="ixv-38758"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c270" id="ixv-38759">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <abvc:NumberOfDirectors
      contextRef="c272"
      decimals="0"
      id="ixv-38760"
      unitRef="pure">5</abvc:NumberOfDirectors>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward
      contextRef="c273"
      decimals="0"
      id="ixv-38761"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c273"
      decimals="0"
      id="ixv-38762"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c272" id="ixv-38763">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0" id="ixv-24711">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Number of&lt;br/&gt; Underlying&lt;br/&gt; Shares&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;br/&gt; Per&#160;Share&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Contractual&lt;br/&gt; Life&lt;br/&gt; Remaining&lt;br/&gt; in Years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Aggregate&lt;br/&gt; Intrinsic&lt;br/&gt; Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 52%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of January 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;8.74&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-226"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-227"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-228"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-229"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-230"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-231"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-232"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-233"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-234"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-235"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Exercisable as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-236"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Vested and expected to vest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-237"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c276"
      decimals="0"
      id="ixv-38764"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c276"
      decimals="2"
      id="ixv-38765"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c277" id="ixv-24781">P8Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c2"
      decimals="0"
      id="ixv-38766"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c2"
      decimals="2"
      id="ixv-38767"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2 contextRef="c8" id="ixv-24896">P7Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="c2"
      decimals="0"
      id="ixv-38768"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="c2"
      decimals="2"
      id="ixv-38769"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c8" id="ixv-24933">P7Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber
      contextRef="c2"
      decimals="0"
      id="ixv-38770"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice
      contextRef="c2"
      decimals="2"
      id="ixv-38771"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1 contextRef="c8" id="ixv-24970">P7Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0" id="ixv-25002">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The fair value of stock options granted for
the year ended December 31, 2023 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year ended&lt;br/&gt; December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Risk free interest rate&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected term (in years)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.00&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;83.86&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c8" decimals="4" id="ixv-38772" unitRef="pure">0.0279</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c8" id="ixv-25047">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c8" decimals="2" id="ixv-38773" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c8" decimals="4" id="ixv-38774" unitRef="pure">0.8386</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="c274"
      decimals="2"
      id="ixv-38775"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c275"
      decimals="0"
      id="ixv-38776"
      unitRef="shares">3860211</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c0" decimals="0" id="ixv-38777" unitRef="usd">0</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c7" decimals="0" id="ixv-38778" unitRef="usd">0</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:EarningsPerShareTextBlock contextRef="c0" id="ixv-25085">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;14. LOSS PER SHARE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;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.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Three Months Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Numerator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,932,976&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,823,695&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Denominator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;9,736,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,307,577&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stock options&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-238"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#x2013;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-239"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#x2013;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;9,736,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,307,577&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.40&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.55&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.40&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.55&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;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.&lt;/span&gt;&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0" id="ixv-25091">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;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.&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Three Months Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Numerator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,932,976&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,823,695&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Denominator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;9,736,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,307,577&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stock options&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-238"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#x2013;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-239"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#x2013;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;9,736,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,307,577&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.40&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.55&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.40&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(0.55&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c40" decimals="0" id="ixv-38779" unitRef="usd">-3932976</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c19" decimals="0" id="ixv-38780" unitRef="usd">-1823695</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c40"
      decimals="0"
      id="ixv-38781"
      unitRef="shares">9736150</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c19"
      decimals="0"
      id="ixv-38782"
      unitRef="shares">3307577</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c40"
      decimals="0"
      id="ixv-38783"
      unitRef="shares">9736150</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c19"
      decimals="0"
      id="ixv-38784"
      unitRef="shares">3307577</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:EarningsPerShareBasic
      contextRef="c40"
      decimals="2"
      id="ixv-38785"
      unitRef="usdPershares">-0.4</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c19"
      decimals="2"
      id="ixv-38786"
      unitRef="usdPershares">-0.55</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c40"
      decimals="2"
      id="ixv-38787"
      unitRef="usdPershares">-0.4</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c19"
      decimals="2"
      id="ixv-38788"
      unitRef="usdPershares">-0.55</us-gaap:EarningsPerShareDiluted>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0" id="ixv-25378">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;15. LEASE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#x201c;ASC 842&#x201d;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company applied the following practical
expedients in the transition to the new standard and allowed under ASC 842:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities. ROU assets represent the
Company&#x2019;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#x2019;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#x2019;s future minimum based payments used
to determine the Company&#x2019;s lease liabilities mainly include minimum based rent payments. As most of Company&#x2019;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has no finance leases. The Company&#x2019;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31, &lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31, &lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;ASSETS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease right-of-use assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;708,023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;809,283&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;LIABILITIES&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;389,870&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;401,826&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (non-current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;318,153&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;407,457&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;Supplemental Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following provides details of the Company&#x2019;s
lease expenses:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three Months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;98,502&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;94,299&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Other information related to leases is presented
below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;98,502&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;94,299&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Remaining Lease Term:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1.42 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1.73&#160;&#160;years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Discount Rate:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.46&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating&lt;br/&gt; leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 88%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024 (excluding three months ended March 31, 2024)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;303,008&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;350,809&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;56,916&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Thereafter&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-240"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total future minimum lease payments, undiscounted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;710,733&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: Imputed interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,711&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Present value of future minimum lease payments&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;708,022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:LesseeOperatingLeaseRemainingLeaseTerm contextRef="c278" id="ixv-38789">P12M</us-gaap:LesseeOperatingLeaseRemainingLeaseTerm>
    <us-gaap:OperatingLeaseLeaseIncomeTableTextBlock contextRef="c0" id="ixv-38790">The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31, &lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31, &lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;ASSETS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease right-of-use assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;708,023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;809,283&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;LIABILITIES&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;389,870&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;401,826&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (non-current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;318,153&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;407,457&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:OperatingLeaseLeaseIncomeTableTextBlock>
    <us-gaap:LesseeOperatingLeaseRemainingLeaseTerm contextRef="c1" id="ixv-38791">P5Y</us-gaap:LesseeOperatingLeaseRemainingLeaseTerm>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c1" decimals="0" id="ixv-38792" unitRef="usd">708023</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" id="ixv-38793" unitRef="usd">809283</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c1" decimals="0" id="ixv-38794" unitRef="usd">389870</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c2" decimals="0" id="ixv-38795" unitRef="usd">401826</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c1" decimals="0" id="ixv-38796" unitRef="usd">318153</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c2" decimals="0" id="ixv-38797" unitRef="usd">407457</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:LeaseCostTableTextBlock contextRef="c0" id="ixv-25602">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following provides details of the Company&#x2019;s
lease expenses:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three Months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;98,502&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;94,299&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Other information related to leases is presented
below:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Three months Ended&lt;br/&gt; March 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;98,502&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;94,299&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;March 31,&lt;br/&gt; 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Remaining Lease Term:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1.42 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1.73&#160;&#160;years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Discount Rate:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.46&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseExpense contextRef="c0" decimals="0" id="ixv-38798" unitRef="usd">98502</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c7" decimals="0" id="ixv-38799" unitRef="usd">94299</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c0" decimals="0" id="ixv-38800" unitRef="usd">98502</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c7" decimals="0" id="ixv-38801" unitRef="usd">94299</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c1" id="ixv-38802">P1Y5M1D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2" id="ixv-38803">P1Y8M23D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c1" decimals="4" id="ixv-38804" unitRef="pure">0.0146</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="3" id="ixv-38805" unitRef="pure">0.015</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0" id="ixv-25838">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating&lt;br/&gt; leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 88%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024 (excluding three months ended March 31, 2024)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;303,008&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;350,809&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;56,916&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Thereafter&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-240"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total future minimum lease payments, undiscounted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;710,733&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: Imputed interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,711&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Present value of future minimum lease payments&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;708,022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseRenewalTerm contextRef="c1" id="ixv-38806">P5Y</us-gaap:LesseeOperatingLeaseRenewalTerm>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear contextRef="c1" decimals="0" id="ixv-38807" unitRef="usd">303008</us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c1" decimals="0" id="ixv-38808" unitRef="usd">350809</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c1" decimals="0" id="ixv-38809" unitRef="usd">56916</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="c1" decimals="0" id="ixv-38810" unitRef="usd">710733</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="c1" decimals="0" id="ixv-38811" unitRef="usd">2711</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="c1" decimals="0" id="ixv-38812" unitRef="usd">708022</us-gaap:OperatingLeaseLiability>
    <us-gaap:SubsequentEventsTextBlock contextRef="c0" id="ixv-25936">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;16. SUBSEQUENT EVENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has evaluated subsequent events
and transactions that occurred after March 31, 2024 up through the date the Company issued these unaudited consolidated financial statements
on May 17, 2024. All subsequent events requiring recognition as of March 31, 2024 have been incorporated into these unaudited consolidated
financial statements and there are no other subsequent events that require disclosure in accordance with FASB ASC Topic 855, &#x201c;Subsequent
Events.&#x201d;&lt;/span&gt;&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" id="ixv-38813" unitRef="usd">60155</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c5" decimals="0" id="ixv-38814" unitRef="usd">85265</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCash contextRef="c2" decimals="0" id="ixv-38815" unitRef="usd">656625</us-gaap:RestrictedCash>
    <us-gaap:RestrictedCash contextRef="c5" decimals="0" id="ixv-38816" unitRef="usd">1306463</us-gaap:RestrictedCash>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" id="ixv-38817" unitRef="usd">1530</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c5" decimals="0" id="ixv-38818" unitRef="usd">98325</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c2" decimals="0" id="ixv-38819" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c5" decimals="0" id="ixv-38820" unitRef="usd">757343</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-38821" unitRef="usd">747573</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c6" decimals="0" id="ixv-38822" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:ShortTermInvestments contextRef="c2" decimals="0" id="ixv-38823" unitRef="usd">79312</us-gaap:ShortTermInvestments>
    <us-gaap:ShortTermInvestments contextRef="c5" decimals="0" id="ixv-38824" unitRef="usd">75797</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c2" decimals="0" id="ixv-38825" unitRef="usd">101051</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c5" decimals="0" id="ixv-38826" unitRef="usd">150235</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c2" decimals="0" id="ixv-38827" unitRef="usd">1656709</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c5" decimals="0" id="ixv-38828" unitRef="usd">2987247</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" id="ixv-38829" unitRef="usd">7969278</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c5" decimals="0" id="ixv-38830" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" id="ixv-38831" unitRef="usd">809283</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c5" decimals="0" id="ixv-38832" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:LongTermInvestments contextRef="c2" decimals="0" id="ixv-38833" unitRef="usd">2527740</us-gaap:LongTermInvestments>
    <us-gaap:LongTermInvestments contextRef="c5" decimals="0" id="ixv-38834" unitRef="usd">842070</us-gaap:LongTermInvestments>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c5" decimals="0" id="ixv-38835" unitRef="usd">117110</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c2" decimals="0" id="ixv-38836" unitRef="usd">78789</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c5" decimals="0" id="ixv-38837" unitRef="usd">135135</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:SecurityDeposit contextRef="c2" decimals="0" id="ixv-38838" unitRef="usd">62442</us-gaap:SecurityDeposit>
    <us-gaap:SecurityDeposit contextRef="c5" decimals="0" id="ixv-38839" unitRef="usd">58838</us-gaap:SecurityDeposit>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c2" decimals="0" id="ixv-38840" unitRef="usd">1274842</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c5" decimals="0" id="ixv-38841" unitRef="usd">2838578</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c4" decimals="0" id="ixv-38842" unitRef="usd">113516</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c6" decimals="0" id="ixv-38843" unitRef="usd">865477</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:Assets contextRef="c2" decimals="0" id="ixv-38844" unitRef="usd">14492599</us-gaap:Assets>
    <us-gaap:Assets contextRef="c5" decimals="0" id="ixv-38845" unitRef="usd">9579574</us-gaap:Assets>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-38846" unitRef="usd">899250</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c5" decimals="0" id="ixv-38847" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-38848" unitRef="usd">3696380</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
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    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c8" id="ixv-30979">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;1. ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;ABVC BioPharma, Inc. (the &#x201c;Company&#x201d;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#x2019;s operating entity, American
BriVision Corporation (&#x201c;BriVision&#x201d;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#x2019;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#x201c;MSKCC&#x201d;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Acquisition of AiBtl BioPharma Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 12, 2023, the Company and one
of its subsidiaries, BioLite, Inc. (&#x201c;BioLite Taiwan&#x201d;) each entered into a multi-year, global licensing agreement with AiBtl
BioPharma Inc. (&#x201c;AIBL&#x201d;, or the acquired company) for the Company and BioLite Taiwan&#x2019;s CNS drugs with the indications
of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (collectively, the &#x201c;Licensed Products&#x201d;).
The potential license will cover the Licensed Products&#x2019; clinical trial, registration, manufacturing, supply, and distribution rights.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite Taiwan received 23 million shares of AIBL stock and as a result, the Company has a controlling
interest over AIBL. If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $3,500,000 and royalties
equaling 5% of net sales, up to $100 million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company concluded the assets acquired
and liabilities assumed did not meet the definition of a business as a limited number of inputs were acquired but no substantive business
processes or signs of output were acquired. As such, the acquisition was accounted for as an asset purchase. The purchase consideration
was nonmonetary assets (patent) and transfer on November12, 2023. The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
    <abvc:AggregateOfSharesIssued
      contextRef="c279"
      decimals="-6"
      id="ixv-39087"
      unitRef="shares">23000000</abvc:AggregateOfSharesIssued>
    <us-gaap:RoyaltyExpense contextRef="c280" decimals="0" id="ixv-39088" unitRef="usd">3500000</us-gaap:RoyaltyExpense>
    <abvc:royaltiesPercentage
      contextRef="c280"
      decimals="2"
      id="ixv-39089"
      unitRef="pure">0.05</abvc:royaltiesPercentage>
    <us-gaap:ExciseAndSalesTaxes
      contextRef="c280"
      decimals="-6"
      id="ixv-39090"
      unitRef="usd">100000000</us-gaap:ExciseAndSalesTaxes>
    <abvc:LiquidityAndGoingConcernTextBlock contextRef="c8" id="ixv-31014">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;2. LIQUIDITY AND GOING CONCERN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accompanying financial statements have
been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#x2019;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2023, the Company reported net loss of $10,910,288. As of December 31,
2023, the Company&#x2019;s working capital deficit was $4,275,781.&#160; In addition, the Company had net cash outflows of $4,235,845&#160;from
operating activities for the year ended December 31, 2023. These conditions give rise to substantial doubt as to whether the Company
will be able to continue as a going concern.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;To sustain its ability to support the Company&#x2019;s
operating activities, the Company may have to consider supplementing its available sources of funds through the following sources:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;cash generated from
    operations;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;other available sources
    of financing from Taiwan banks and other financial institutions; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;financial support from
    the Company&#x2019;s related party and shareholders.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Management&#x2019;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private or public offerings, or financial support from
related parties or shareholders. If the Company is not able to generate positive operating cash flows, and raise additional capital,
there is the risk that the Company may not be able to meet its short-term obligations. All of these factors raise substantial doubt about
the ability of the Company to continue as a going concern. The audited financial statements for the years ended December 31, 2023 and
2022 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability
and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to
continue as a going concern.&lt;/span&gt;&lt;/p&gt;</abvc:LiquidityAndGoingConcernTextBlock>
    <us-gaap:ProfitLoss contextRef="c8" decimals="0" id="ixv-39091" unitRef="usd">-10910288</us-gaap:ProfitLoss>
    <abvc:WorkingCapitalDeficit contextRef="c281" decimals="0" id="ixv-39092" unitRef="usd">-4275781</abvc:WorkingCapitalDeficit>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c8" decimals="0" id="ixv-39093" unitRef="usd">-4235845</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c8" id="ixv-31063">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S. GAAP&#x201d;)
and pursuant to the regulations of the Securities and Exchange Commission (the &#x201c;SEC&#x201d;). All significant intercompany transactions
and account balances have been eliminated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Reclassifications of Prior Year Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Certain prior year unaudited consolidated
balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Fiscal Year&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-K reflect this 1-for-10 reverse stock split.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1&#x2013;&#160;Inputs
    are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2&#x2013;&#160;Inputs
    other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as
    quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
    or can be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3&#x2013;&#160;Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accrued expenses and other current liabilities, and due to related parties approximate fair
value due to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loans, convertible notes payable,
and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of Clients&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2022, the most major clients,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 71.89%
of the Company&#x2019;s total account receivable; the second major client with its Chairman being the Board of Director of BioKey, accounted
for 16.62% of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the year ended December 31, 2023, the
most major client, distributing nutritional supplement in Asia Pacific, accounted for 80.04% of the Company&#x2019;s total revenues. For
the year ended December 31, 2022, one major client, who is a Shareholder of the Company that works in development and commercialization
of new drugs in Taiwan, accounted for 93.22% of the Company&#x2019;s total revenues.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company considers highly liquid investments
with maturities of three months or less to be cash equivalents when purchased. As of December 31, 2023 and 2022, the Company&#x2019;s
cash and cash equivalents amounted to $60,155 and $85,265, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Restricted Cash &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Restricted cash primarily consist of cash
held in a reserve bank account in Taiwan. As of December 31, 2023 and 2022, the Company&#x2019;s restricted cash amounted $656,625 and
$1,306,463, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Inventory&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Accounts receivable and allowance for expected credit losses
accounts&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Allowance for expected credit losses accounts
was $616,505 and $194,957 as of December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(i) Non-refundable upfront payments&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(ii) Milestone payments&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iii) Multiple Element Arrangements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iv) Royalties and Profit Sharing Payments&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Property and Equipment, net&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment, net is carried at
cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of
the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Estimated&#160;Life&lt;br/&gt;
in Years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Construction-in-Progress&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost
    method investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2023 and 2022, respectively.&#160;&#160;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company completed the required testing
of goodwill for impairment as of December 31, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Convertible Notes Payable&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Warrants&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#x201c;ASC 480&#x201d;) and ASC 815, Derivatives and Hedging (&#x201c;ASC
815&#x201d;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#x2019;s own common shares and whether the warrant holders could potentially require &#x201c;net
cash settlement&#x201d; in a circumstance outside of the Company&#x2019;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for R&amp;amp;D costs in
accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC 730&#x201d;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#x2019;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries
to the employees&#x2019; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $10,314 and $13,031&#160;for the years ended December 31, 2023 and
2022, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d;.
Total employee stock-based compensation expenses were $0 and $1,241,930 for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $1,635,708&#160;and $5,794,848 for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under ASC 740, a tax position is recognized
as a benefit only if it is &#x201c;more likely than not&#x201d; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the years ended December
31, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods,
disclosures and transition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;A valuation allowance is recorded to reduce
the Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company calculates net loss per share
in accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="c8" id="ixv-31068">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S. GAAP&#x201d;)
and pursuant to the regulations of the Securities and Exchange Commission (the &#x201c;SEC&#x201d;). All significant intercompany transactions
and account balances have been eliminated.&lt;/span&gt;&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="c8" id="ixv-31078">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Reclassifications of Prior Year Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Certain prior year unaudited consolidated
balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.&lt;/span&gt;&lt;/p&gt;</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
    <us-gaap:FiscalPeriod contextRef="c8" id="ixv-31088">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Fiscal Year&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:FiscalPeriod>
    <us-gaap:UseOfEstimates contextRef="c8" id="ixv-31098">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <abvc:StockReverseSplitsPolicyTextBlock contextRef="c8" id="ixv-31123">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-K reflect this 1-for-10 reverse stock split.&#160;&lt;/span&gt;&lt;/p&gt;</abvc:StockReverseSplitsPolicyTextBlock>
    <us-gaap:StockholdersEquityReverseStockSplit contextRef="c282" id="ixv-39094">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock.</us-gaap:StockholdersEquityReverseStockSplit>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c8" id="ixv-31133">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1&#x2013;&#160;Inputs
    are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2&#x2013;&#160;Inputs
    other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as
    quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
    or can be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3&#x2013;&#160;Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accrued expenses and other current liabilities, and due to related parties approximate fair
value due to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loans, convertible notes payable,
and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/span&gt;&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="c8" id="ixv-31196">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.&lt;/span&gt;&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
    <abvc:ConcentrationOfClientsPolicyTextBlock contextRef="c8" id="ixv-31211">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Concentration of Clients&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2022, the most major clients,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 71.89%
of the Company&#x2019;s total account receivable; the second major client with its Chairman being the Board of Director of BioKey, accounted
for 16.62% of the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the year ended December 31, 2023, the
most major client, distributing nutritional supplement in Asia Pacific, accounted for 80.04% of the Company&#x2019;s total revenues. For
the year ended December 31, 2022, one major client, who is a Shareholder of the Company that works in development and commercialization
of new drugs in Taiwan, accounted for 93.22% of the Company&#x2019;s total revenues.&#160;&lt;/span&gt;&lt;/p&gt;</abvc:ConcentrationOfClientsPolicyTextBlock>
    <srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent contextRef="c2" decimals="4" id="ixv-39095" unitRef="pure">0.8724</srt:FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent>
    <abvc:TotalAccountReceivablePercentage contextRef="c5" decimals="4" id="ixv-39096" unitRef="pure">0.7189</abvc:TotalAccountReceivablePercentage>
    <abvc:TotalAccountReceivablePercentage
      contextRef="c283"
      decimals="4"
      id="ixv-39097"
      unitRef="pure">0.1662</abvc:TotalAccountReceivablePercentage>
    <abvc:TotalRevenuesPercentage contextRef="c8" decimals="4" id="ixv-39098" unitRef="pure">0.8004</abvc:TotalRevenuesPercentage>
    <abvc:TotalRevenuesPercentage contextRef="c9" decimals="4" id="ixv-39099" unitRef="pure">0.9322</abvc:TotalRevenuesPercentage>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c8" id="ixv-31231">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company considers highly liquid investments
with maturities of three months or less to be cash equivalents when purchased. As of December 31, 2023 and 2022, the Company&#x2019;s
cash and cash equivalents amounted to $60,155 and $85,265, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" id="ixv-39100" unitRef="usd">60155</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c5" decimals="0" id="ixv-39101" unitRef="usd">85265</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="c8" id="ixv-31256">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Restricted Cash &lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Restricted cash primarily consist of cash
held in a reserve bank account in Taiwan. As of December 31, 2023 and 2022, the Company&#x2019;s restricted cash amounted $656,625 and
$1,306,463, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:RestrictedCash contextRef="c2" decimals="0" id="ixv-39102" unitRef="usd">656625</us-gaap:RestrictedCash>
    <us-gaap:RestrictedCash contextRef="c5" decimals="0" id="ixv-39103" unitRef="usd">1306463</us-gaap:RestrictedCash>
    <us-gaap:InventoryPolicyTextBlock contextRef="c8" id="ixv-31266">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Inventory&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.&lt;/span&gt;&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
    <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c8" id="ixv-31276">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Accounts receivable and allowance for expected credit losses
accounts&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Allowance for expected credit losses accounts
was $616,505 and $194,957 as of December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c2" decimals="0" id="ixv-39104" unitRef="usd">616505</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c5" decimals="0" id="ixv-39105" unitRef="usd">194957</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c8" id="ixv-31296">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(i) Non-refundable upfront payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(ii) Milestone payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iii) Multiple Element Arrangements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(iv) Royalties and Profit Sharing Payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c8" id="ixv-31452">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Property and Equipment, net&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment, net is carried at
cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of
the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Estimated&#160;Life&lt;br/&gt;
in Years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="c8" id="ixv-39106">Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Estimated&#160;Life&lt;br/&gt;
in Years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c284" id="ixv-39107">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c285" id="ixv-39108">P50Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c286" id="ixv-39109">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c287" id="ixv-39110">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c288" id="ixv-39111">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c289" id="ixv-39112">P6Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <abvc:ConstructioninProgressPolicyTextBlock contextRef="c8" id="ixv-31497">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Construction-in-Progress&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.&lt;/span&gt;&lt;/p&gt;</abvc:ConstructioninProgressPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="c8" id="ixv-31507">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/span&gt;&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:EquityMethodInvestmentsPolicy contextRef="c8" id="ixv-31517">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost
    method investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:EquityMethodInvestmentsPolicy>
    <abvc:OtherThanTemporaryImpairmentPolicyTextBlock contextRef="c8" id="ixv-31569">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2023 and 2022, respectively.&#160;&#160;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</abvc:OtherThanTemporaryImpairmentPolicyTextBlock>
    <abvc:ImpairmentOfEquityInvestments contextRef="c8" decimals="0" id="ixv-39113" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <abvc:ImpairmentOfEquityInvestments contextRef="c9" decimals="0" id="ixv-39114" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c8" id="ixv-31606">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company completed the required testing
of goodwill for impairment as of December 31, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/span&gt;&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <abvc:ConvertibleNotesPayablePolicyTextBlock contextRef="c8" id="ixv-31621">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Convertible Notes Payable&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.&lt;/span&gt;&lt;/p&gt;</abvc:ConvertibleNotesPayablePolicyTextBlock>
    <us-gaap:RegulatoryAssetAmortizationPeriod contextRef="c2" id="ixv-39115">P18Y</us-gaap:RegulatoryAssetAmortizationPeriod>
    <abvc:BeneficialConversionFeaturePolicyTextBlock contextRef="c8" id="ixv-31631">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</abvc:BeneficialConversionFeaturePolicyTextBlock>
    <abvc:WarrantsPolicyTextBlock contextRef="c8" id="ixv-31657">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Warrants&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#x201c;ASC 480&#x201d;) and ASC 815, Derivatives and Hedging (&#x201c;ASC
815&#x201d;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#x2019;s own common shares and whether the warrant holders could potentially require &#x201c;net
cash settlement&#x201d; in a circumstance outside of the Company&#x2019;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&#160;&lt;/span&gt;&lt;/p&gt;</abvc:WarrantsPolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c8" id="ixv-31672">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for R&amp;amp;D costs in
accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC 730&#x201d;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.&lt;/span&gt;&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:PostemploymentBenefitPlansPolicy contextRef="c8" id="ixv-31687">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company&#x2019;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#x2019;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries
to the employees&#x2019; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $10,314 and $13,031&#160;for the years ended December 31, 2023 and
2022, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/span&gt;&lt;/p&gt;</us-gaap:PostemploymentBenefitPlansPolicy>
    <abvc:LaborPensionFundPerMonth contextRef="c8" decimals="2" id="ixv-39116" unitRef="pure">0.06</abvc:LaborPensionFundPerMonth>
    <us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent contextRef="c8" decimals="2" id="ixv-39117" unitRef="pure">0.06</us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="c2" decimals="0" id="ixv-39118" unitRef="usd">10314</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="c5" decimals="0" id="ixv-39119" unitRef="usd">13031</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c8" id="ixv-31698">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d;.
Total employee stock-based compensation expenses were $0 and $1,241,930 for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $1,635,708&#160;and $5,794,848 for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c8" decimals="0" id="ixv-39120" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c9" decimals="0" id="ixv-39121" unitRef="usd">1241930</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash contextRef="c8" decimals="0" id="ixv-39122" unitRef="usd">1635708</us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash contextRef="c9" decimals="0" id="ixv-39123" unitRef="usd">5794848</us-gaap:EmployeeBenefitsAndShareBasedCompensationNoncash>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c8" id="ixv-31728">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Under ASC 740, a tax position is recognized
as a benefit only if it is &#x201c;more likely than not&#x201d; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the years ended December
31, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods,
disclosures and transition.&lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <abvc:DefinedBenefitPlanFundedPercentages contextRef="c8" decimals="2" id="ixv-39124" unitRef="pure">0.50</abvc:DefinedBenefitPlanFundedPercentages>
    <abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock contextRef="c8" id="ixv-31743">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;A valuation allowance is recorded to reduce
the Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c8" id="ixv-31768">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company calculates net loss per share
in accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.&lt;/span&gt;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="c8" id="ixv-31778">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/span&gt;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c8" id="ixv-31788">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/span&gt;&lt;/p&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <abvc:TranslationAdjustmentPolicyTextBlock contextRef="c8" id="ixv-31798">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/span&gt;&lt;/p&gt;</abvc:TranslationAdjustmentPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c8" id="ixv-31808">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:CollaborativeArrangementDisclosureTextBlock contextRef="c8" id="ixv-31839">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;4. COLLABORATIVE AGREEMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreements with BHK, a
related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On February 24, 2015,
    BioLite Taiwan and BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development
    Agreement&#x201d;), pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple
    Negative Breast Cancer (TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual
    property rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be
    shared 50/50 between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date
    of first commercial sale of the Product in in Asia excluding Japan.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#x2019;s net sales related to BLI-1401-2 Products. As of December 31, 2023 and 2022,
the Company has not earned the royalty under the BHK Co-Development Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#x201c;BHK Collaborative Agreements&#x201d;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#x201c;Targeting Major Depressive Disorder&#x201d; (BLI-1005 Products) and BLI-1006 for
&#x201c;Targeting Inflammatory Bowel Disease&#x201d; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of December 31, 2023 and 2022, the Company has not earned the royalty under the BHK Collaborative Agreements.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreement with BioLite,
Inc., a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company entered into a collaborative agreement
with BioLite, Inc. on December 29, 2015, and then entered into two addendums to such agreement, as amended and revised, (the &#x201c;BioLite
Agreement&#x201d;). The majority shareholder of BioLite is one of the Company&#x2019;s subsidiaries, Mr. Jiang, the Company&#x2019;s Chairman
is a director of BioLite and Dr. Jiang, the Company&#x2019;s Chief Strategy Officer and a director, is the Chairman of BioLite.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to the BioLite Agreement, the Company
acquired the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with
the terms of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company
or equity securities owned by it at various stages on a schedule dictated by BioLite&#x2019;s achievements of certain milestones, as set
forth in the Agreement (the &#x201c;Milestone Payments&#x201d;) and (ii) a royalty payment equal to 5% of net sales of the drug products
when ABV-1501 is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it
may not receive the rest of the payments from the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;According to the BioLite Agreement, after
Phase II clinical trials are completed, 15% of the Milestone Payment becomes due and shall be paid in two stages: (i) 5% no later than
December 31, 2021 (the &#x201c;December 2021 Payment&#x201d;) and (ii) 10% no later than December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 12, 2022, the Company&#x2019;s
Board of Directors determined that the December 2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain
outstanding debt, in the amount of $5,000,000, that BioLite owes the Company as of December 31, 20212023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 22, 2022, the parties entered
into an amendment to the BioLite Agreement allowing the Company to make all payments due under the Agreement via the forgiveness of debt,
in equal value, owed by BioLite to the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;This was a related party transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Co-Development agreement with Rgene
Corporation, a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On May 26, 2017, BriVision entered into a
co-development agreement (the &#x201c;Co-Dev Agreement&#x201d;) with Rgene Corporation (the &#x201c;Rgene&#x201d;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#x2019;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#x2019;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 10, 2022, the Company expanded its
co-development partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene
to guide three Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic
cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA
IND regulatory requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $3.0 million
over a 3-year period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.
The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning 31.62% of Rgene.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As part of the Rgene Studies, the Company
agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#x201c;Note&#x201d;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the first half of 2024, either by cash or conversion of shares of Rgene. The Company may convert the Note
at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount
of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in
the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service
Agreement will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is
provided. Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#x2019;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#x2019;s largest shareholders,
owning 12.8% of the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Rgene Studies is a related party transaction.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreement with BioFirst
Corporation, a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 24, 2017, BriVision entered into a
collaborative agreement (the &#x201c;BioFirst Collaborative Agreement&#x201d;) with BioFirst Corporation (&#x201c;BioFirst&#x201d;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#x201c;Product&#x201d;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#x2019;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#x201c;Purchase Agreement&#x201d;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#x2019;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#x201c;Total
Payment&#x201d;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#x201c;Collaborative
Agreement&#x201d;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#x201c;Purchase Agreement 2&#x201d;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued
414,702 shares of the Company&#x2019;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing from domestic R &amp;amp; D institutions. Currently, the main research and development
product is the vitreous substitute (Vitargus&#xae;) Licensed by the National Health Research Institutes. Vitargus is the world&#x2019;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse
stock split in 2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:CollaborativeArrangementDisclosureTextBlock>
    <abvc:MilestonePayments contextRef="c81" decimals="-6" id="ixv-39126" unitRef="usd">10000000</abvc:MilestonePayments>
    <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="c290" id="ixv-31869">&#x25cf;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#x25cf;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment


    &#160;
    &#x25cf;
    At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment


    &#160;
    &#x25cf;
    At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment


    &#160;
    &#x25cf;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  </us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
    <abvc:UpfrontCashPayment contextRef="c83" decimals="-6" id="ixv-39127" unitRef="usd">1000000</abvc:UpfrontCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement contextRef="c84" decimals="2" id="ixv-39128" unitRef="pure">0.10</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <abvc:IssuanceOfStockValue contextRef="c84" decimals="0" id="ixv-39129" unitRef="usd">10000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePayments contextRef="c85" decimals="0" id="ixv-39130" unitRef="twd">31649000</abvc:MilestonePayments>
    <abvc:IssuanceOfStockValue contextRef="c85" decimals="-6" id="ixv-39131" unitRef="usd">1000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePaymentsRoyaltyPercentage contextRef="c8" decimals="2" id="ixv-39132" unitRef="pure">0.12</abvc:MilestonePaymentsRoyaltyPercentage>
    <us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax contextRef="c86" decimals="-6" id="ixv-39133" unitRef="twd">50000000</us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax>
    <us-gaap:CashEquivalentsAtCarryingValue contextRef="c87" decimals="-5" id="ixv-39134" unitRef="usd">1600000</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax contextRef="c88" decimals="-6" id="ixv-39135" unitRef="usd">50000000</us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="c291"
      decimals="-4"
      id="ixv-39136"
      unitRef="usd">1600000</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:CashEquivalentsAtCarryingValue contextRef="c2" decimals="-6" id="ixv-39137" unitRef="usd">100000000</us-gaap:CashEquivalentsAtCarryingValue>
    <abvc:PercentageOfNetSales contextRef="c8" decimals="2" id="ixv-39138" unitRef="pure">0.05</abvc:PercentageOfNetSales>
    <abvc:AgreementPercentage contextRef="c8" decimals="2" id="ixv-39139" unitRef="pure">0.15</abvc:AgreementPercentage>
    <abvc:AgreementPercentage
      contextRef="c292"
      decimals="2"
      id="ixv-39140"
      unitRef="pure">0.05</abvc:AgreementPercentage>
    <abvc:AgreementPercentage contextRef="c9" decimals="2" id="ixv-39141" unitRef="pure">0.10</abvc:AgreementPercentage>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures
      contextRef="c293"
      decimals="0"
      id="ixv-39142"
      unitRef="shares">5000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures
      contextRef="c294"
      decimals="0"
      id="ixv-39143"
      unitRef="shares">5000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures
      contextRef="c295"
      decimals="0"
      id="ixv-39144"
      unitRef="shares">5000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c296" decimals="0" id="ixv-39145" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:AdditionCashPayment contextRef="c296" decimals="0" id="ixv-39146" unitRef="usd">3000000</abvc:AdditionCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c296"
      decimals="2"
      id="ixv-39147"
      unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="c92" decimals="0" id="ixv-39148" unitRef="usd">3000000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:Cash contextRef="c92" decimals="0" id="ixv-39149" unitRef="usd">450000</us-gaap:Cash>
    <us-gaap:CommonStockValue contextRef="c93" decimals="0" id="ixv-39150" unitRef="usd">2550000</us-gaap:CommonStockValue>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c96"
      decimals="0"
      id="ixv-39151"
      unitRef="twdPershares">50</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c297"
      decimals="2"
      id="ixv-39152"
      unitRef="usdPershares">1.6</us-gaap:CommonStockParOrStatedValuePerShare>
    <abvc:EquityMethodLongTermInvestment
      contextRef="c96"
      decimals="0"
      id="ixv-39153"
      unitRef="shares">1530000</abvc:EquityMethodLongTermInvestment>
    <us-gaap:GainLossOnInvestments contextRef="c97" decimals="0" id="ixv-39154" unitRef="usd">549</us-gaap:GainLossOnInvestments>
    <abvc:ServiceAgreementEligibilityAmount contextRef="c98" decimals="-5" id="ixv-39155" unitRef="usd">3000000</abvc:ServiceAgreementEligibilityAmount>
    <abvc:MilestoneRegulatoryPaymentAmountPeriod contextRef="c99" id="ixv-39156">P3Y</abvc:MilestoneRegulatoryPaymentAmountPeriod>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c298"
      decimals="4"
      id="ixv-39157"
      unitRef="pure">0.3162</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:LoansPayable contextRef="c2" decimals="-5" id="ixv-39158" unitRef="usd">1000000</us-gaap:LoansPayable>
    <abvc:WorkingCapitalConvertibleLoanPercentage contextRef="c8" decimals="2" id="ixv-39159" unitRef="pure">0.05</abvc:WorkingCapitalConvertibleLoanPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c299"
      decimals="3"
      id="ixv-39160"
      unitRef="pure">0.064</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:ConversionOfStockDescription contextRef="c8" id="ixv-39161">The Company may convert the Note
at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount
of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in
the Note.</us-gaap:ConversionOfStockDescription>
    <abvc:EquityMethodInvestmentsOwnershipPercentage
      contextRef="c300"
      decimals="3"
      id="ixv-39162"
      unitRef="pure">0.128</abvc:EquityMethodInvestmentsOwnershipPercentage>
    <abvc:IssuanceOfStockValue contextRef="c104" decimals="0" id="ixv-39163" unitRef="usd">3000000</abvc:IssuanceOfStockValue>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c301" decimals="0" id="ixv-39164" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c301"
      decimals="2"
      id="ixv-39165"
      unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:CostOfGoodsAndServicesSold contextRef="c106" decimals="0" id="ixv-39166" unitRef="usd">3000000</us-gaap:CostOfGoodsAndServicesSold>
    <us-gaap:OtherResearchAndDevelopmentExpense contextRef="c107" decimals="0" id="ixv-39167" unitRef="usd">3000000</us-gaap:OtherResearchAndDevelopmentExpense>
    <us-gaap:SharesIssued
      contextRef="c108"
      decimals="0"
      id="ixv-39168"
      unitRef="shares">428571</us-gaap:SharesIssued>
    <us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1 contextRef="c109" decimals="0" id="ixv-39169" unitRef="usd">3000000</us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1>
    <us-gaap:SharesIssued
      contextRef="c110"
      decimals="0"
      id="ixv-39170"
      unitRef="shares">414702</us-gaap:SharesIssued>
    <us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1 contextRef="c111" decimals="0" id="ixv-39171" unitRef="usd">2902911</us-gaap:BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c8" id="ixv-32118">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;5. PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property
and equipment as of December 31, 2023 and 2022 are summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Land&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;363,416&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;361,193&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Construction-in-Progress&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,400,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-241"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,227,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,226,687&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,138,675&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,116,789&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;174,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;173,766&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;11,304,319&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,878,435&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: accumulated depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,335,041&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,304,457&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,969,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;573,978&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Construction-in-progress consists of the property
recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with Zhong Hui Lian He Ji Tuan,
Ltd. (the &#x201c;Zhonghui&#x201d;). Pursuant thereto, the Company acquired 20% of the ownership of certain property and a parcel of the
land, with a view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the
areas of ABVC&#x2019;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base
for the China market and global development of these interests.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The valuation of such property is US$37,000,000;
based on the Company&#x2019;s 20% ownership, the Company acquired the value of US$7,400,000. In exchange, the Company issued to Zhonghui
an aggregate of 370,000 shares (the &#x201c;Shares&#x201d;) of common stock, at a per share price of $20.0. The Shares are subject to a
lock-up period of one year following the closing date of the transaction. In addition, the parties agreed that, after one year following
the closing of the transaction, if the market value of the Shares or the value of the Property increases or decreases, the parties will
negotiate in good faith to make reasonable adjustments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The asset ownership certification is in the
application process. However, the Company&#x2019;s ownership rights to the property and the associated land parcel, or a suitable replacement
property, are safeguarded under the terms of the cooperation agreement, which is legally binding and enforceable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Construction-in-progress is planned to
finish before the end of 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Depreciation expenses were $28,531&#160;and
$23,799 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, Land with book value amounted
to approximately $363,416 and $361,193, respectively, were pledged for obtaining bank loan (see Notes 9 Bank loans).&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c8" id="ixv-32124">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property
and equipment as of December 31, 2023 and 2022 are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Land&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;363,416&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;361,193&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Construction-in-Progress&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,400,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-241"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,227,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,226,687&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,138,675&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,116,789&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;174,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;173,766&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;11,304,319&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,878,435&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: accumulated depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,335,041&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,304,457&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Property and equipment, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,969,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;573,978&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c115" decimals="0" id="ixv-39172" unitRef="usd">363416</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c304" decimals="0" id="ixv-39173" unitRef="usd">361193</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c117" decimals="0" id="ixv-39174" unitRef="usd">7400000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c119" decimals="0" id="ixv-39175" unitRef="usd">2227431</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c306" decimals="0" id="ixv-39176" unitRef="usd">2226687</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c121" decimals="0" id="ixv-39177" unitRef="usd">1138675</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c307" decimals="0" id="ixv-39178" unitRef="usd">1116789</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c123" decimals="0" id="ixv-39179" unitRef="usd">174797</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c308" decimals="0" id="ixv-39180" unitRef="usd">173766</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" id="ixv-39181" unitRef="usd">11304319</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c5" decimals="0" id="ixv-39182" unitRef="usd">3878435</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" id="ixv-39183" unitRef="usd">3335041</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c5" decimals="0" id="ixv-39184" unitRef="usd">3304457</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" id="ixv-39185" unitRef="usd">7969278</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c5" decimals="0" id="ixv-39186" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction
      contextRef="c302"
      decimals="2"
      id="ixv-39187"
      unitRef="pure">0.20</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="c2" decimals="0" id="ixv-39188" unitRef="usd">37000000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c303"
      decimals="2"
      id="ixv-39189"
      unitRef="pure">0.20</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:FairValueOfAssetsAcquired contextRef="c8" decimals="0" id="ixv-39190" unitRef="usd">7400000</us-gaap:FairValueOfAssetsAcquired>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="c2"
      decimals="0"
      id="ixv-39191"
      unitRef="shares">370000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:SharePrice
      contextRef="c2"
      decimals="1"
      id="ixv-39192"
      unitRef="usdPershares">20</us-gaap:SharePrice>
    <us-gaap:Depreciation contextRef="c8" decimals="0" id="ixv-39193" unitRef="usd">28531</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c9" decimals="0" id="ixv-39194" unitRef="usd">23799</us-gaap:Depreciation>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c115" decimals="0" id="ixv-39195" unitRef="usd">363416</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c304" decimals="0" id="ixv-39196" unitRef="usd">361193</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:InvestmentTextBlock contextRef="c8" id="ixv-32324">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;6. LONG-TERM INVESTMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Ownership percentage&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounting&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Name of related party&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;treatments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 64%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;18.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;15.51&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity&#160;Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 33%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 66%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The extent the investee relies on the Company for its business &#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from the investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-marketable Cost Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,213&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,169&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;22,021&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;21,887&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;818,018&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;813,014&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Subtotal&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;847,252&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;842,070&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    Corporation&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,680,488&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-242"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene
    Corporation&lt;sup&gt;(b)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-243"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-244"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 0.25in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,527,740&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;842,070&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;):&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include the Company&#x2019;s
proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of December 31, 2023 and
2022, the Company owns 18.68% and 15.51% common stock shares of BioFirst, respectively. The Company made a prepayment for
equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $2,688,578, recorded
as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration
process for this investment. The initial prepayment was $1,895,556, which is a portion of the prepayment as of December 31, 2022, and
was converted into 994,450 shares of BioFirst stock. As of December 31, 2023, the amount of prepayment for long-term investments in Biofirst
is $1,124,842.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, BioFirst, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Balance Sheet&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,451,877&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,543,151&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;686,206&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;739,472&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,286,058&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,663,051&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;347,193&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;103,447&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stockholders&#x2019; Equity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(495,168&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(483,874&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Statement of operation&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;734&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;30,162&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;289&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;8,239&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,194,797&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,274,539&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of losses from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(221,888&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-245"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment
as prescribed in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include
the Company&#x2019;s proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of
December 31, 2023 and 2022, the Company owns 26.65% and 26.65% common stock shares of Rgene, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, Rgene, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Balance Sheets&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;50,538&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;68,302&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;250,716&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;303,893&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,591,960&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,478,868&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;811&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,441&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Shareholders&#x2019; Deficit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,291,517&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,481,309&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Statement of operations&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-246"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-247"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross Profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-248"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-249"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(291,522&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,550,123&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of loss from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-250"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-251"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Disposition of long-term
    investment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;During the years ended December
31, 2023 and 2022, there is no disposition of long-term investment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loss on investment in
    equity securities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The components of loss on investment in equity
securities for each period were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of equity method investee losses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(221,888&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-252"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:InvestmentTextBlock>
    <abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks contextRef="c8" id="ixv-32334">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Ownership percentage&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounting&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Name of related party&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;treatments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 64%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0.67&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.90&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cost Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;18.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;15.51&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity&#160;Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;26.65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c128"
      decimals="4"
      id="ixv-39197"
      unitRef="pure">0.0017</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c310"
      decimals="4"
      id="ixv-39198"
      unitRef="pure">0.0017</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c311" id="ixv-32413">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c131"
      decimals="4"
      id="ixv-39199"
      unitRef="pure">0.0067</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c312"
      decimals="4"
      id="ixv-39200"
      unitRef="pure">0.0067</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c313" id="ixv-32437">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c134"
      decimals="4"
      id="ixv-39201"
      unitRef="pure">0.059</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c314"
      decimals="4"
      id="ixv-39202"
      unitRef="pure">0.059</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c315" id="ixv-32461">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c136"
      decimals="4"
      id="ixv-39203"
      unitRef="pure">0.1868</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c316"
      decimals="4"
      id="ixv-39204"
      unitRef="pure">0.1551</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c125" id="ixv-32485">Equity&#160;Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c137"
      decimals="4"
      id="ixv-39205"
      unitRef="pure">0.2665</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c317"
      decimals="4"
      id="ixv-39206"
      unitRef="pure">0.2665</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c318" id="ixv-32509">Equity Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <abvc:ScheduleOfExtentTheInvesteeReliesTableTextBlock contextRef="c8" id="ixv-32518">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 33%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 66%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The extent the investee relies on the Company for its business &#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from the investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfExtentTheInvesteeReliesTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c319" id="ixv-32539">No specific business relationship</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c320" id="ixv-32547">No specific business relationship</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c321" id="ixv-32555">Collaborating with the Company to develop and commercialize drugs</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c322" id="ixv-32563">Loaned from the investee and provides research and development support service</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c323" id="ixv-32571">Collaborating with the Company to develop and commercialize drugs</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <abvc:ScheduleOfLongTermInvestmentTableTextBlock contextRef="c8" id="ixv-32595">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-marketable Cost Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,213&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7,169&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;22,021&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;21,887&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;818,018&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;813,014&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Subtotal&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;847,252&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;842,070&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Equity Method Investments, net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    Corporation&lt;sup&gt;(a)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,680,488&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-242"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene
    Corporation&lt;sup&gt;(b)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-243"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-244"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 0.25in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,527,740&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;842,070&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfLongTermInvestmentTableTextBlock>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c145" decimals="0" id="ixv-39207" unitRef="usd">7213</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c324" decimals="0" id="ixv-39208" unitRef="usd">7169</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c147" decimals="0" id="ixv-39209" unitRef="usd">22021</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c325" decimals="0" id="ixv-39210" unitRef="usd">21887</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c149" decimals="0" id="ixv-39211" unitRef="usd">818018</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c326" decimals="0" id="ixv-39212" unitRef="usd">813014</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c2" decimals="0" id="ixv-39213" unitRef="usd">847252</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c5" decimals="0" id="ixv-39214" unitRef="usd">842070</abvc:NonmarketableCostMethodInvestmentsNet>
    <us-gaap:EquityMethodInvestments contextRef="c151" decimals="0" id="ixv-39215" unitRef="usd">1680488</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c2" decimals="0" id="ixv-39216" unitRef="usd">2527740</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c5" decimals="0" id="ixv-39217" unitRef="usd">842070</us-gaap:EquityMethodInvestments>
    <abvc:PercentageCommonStocksShares
      contextRef="c125"
      decimals="4"
      id="ixv-39218"
      unitRef="pure">0.1868</abvc:PercentageCommonStocksShares>
    <abvc:PercentageCommonStocksShares
      contextRef="c309"
      decimals="4"
      id="ixv-39219"
      unitRef="pure">0.1551</abvc:PercentageCommonStocksShares>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="c9" decimals="0" id="ixv-39220" unitRef="usd">2688578</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:ConversionOfStockAmountConverted1 contextRef="c9" decimals="0" id="ixv-39221" unitRef="usd">1895556</us-gaap:ConversionOfStockAmountConverted1>
    <us-gaap:ConversionOfStockSharesConverted1
      contextRef="c9"
      decimals="0"
      id="ixv-39222"
      unitRef="shares">994450</us-gaap:ConversionOfStockSharesConverted1>
    <us-gaap:SharesIssued
      contextRef="c136"
      decimals="0"
      id="ixv-39223"
      unitRef="shares">1124842</us-gaap:SharesIssued>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c8" id="ixv-32809">&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Balance Sheet&lt;/i&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,451,877&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,543,151&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;686,206&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;739,472&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,286,058&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,663,051&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;347,193&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;103,447&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stockholders&#x2019; Equity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(495,168&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(483,874&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;50,538&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;68,302&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;250,716&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;303,893&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,591,960&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,478,868&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Non-current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;811&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,441&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Shareholders&#x2019; Deficit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,291,517&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2,481,309&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:AssetsCurrent contextRef="c155" decimals="0" id="ixv-39224" unitRef="usd">1451877</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c329" decimals="0" id="ixv-39225" unitRef="usd">1543151</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c155" decimals="0" id="ixv-39226" unitRef="usd">686206</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c329" decimals="0" id="ixv-39227" unitRef="usd">739472</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c155" decimals="0" id="ixv-39228" unitRef="usd">2286058</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c329" decimals="0" id="ixv-39229" unitRef="usd">2663051</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c155" decimals="0" id="ixv-39230" unitRef="usd">347193</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c329" decimals="0" id="ixv-39231" unitRef="usd">103447</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquity contextRef="c155" decimals="0" id="ixv-39232" unitRef="usd">-495168</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c329" decimals="0" id="ixv-39233" unitRef="usd">-483874</us-gaap:StockholdersEquity>
    <srt:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="c8" id="ixv-32930">&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Statement of operation&lt;/i&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;734&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;30,162&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;289&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;8,239&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,194,797&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,274,539&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of losses from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(221,888&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-245"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net sales&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-246"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-247"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Gross Profit&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-248"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-249"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(291,522&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(1,550,123&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of loss from investments accounted for using the equity method&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-250"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-251"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedIncomeStatementTableTextBlock>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c331" decimals="0" id="ixv-39234" unitRef="usd">734</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c332" decimals="0" id="ixv-39235" unitRef="usd">30162</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GrossProfit contextRef="c331" decimals="0" id="ixv-39236" unitRef="usd">289</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c332" decimals="0" id="ixv-39237" unitRef="usd">8239</us-gaap:GrossProfit>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c331" decimals="0" id="ixv-39238" unitRef="usd">-1194797</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c332" decimals="0" id="ixv-39239" unitRef="usd">-1274539</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c331" decimals="0" id="ixv-39240" unitRef="usd">-221888</us-gaap:IncomeLossFromEquityMethodInvestments>
    <abvc:PercentageCommonStocksShares contextRef="c8" decimals="4" id="ixv-39241" unitRef="pure">0.2665</abvc:PercentageCommonStocksShares>
    <abvc:PercentageCommonStocksShares contextRef="c9" decimals="4" id="ixv-39242" unitRef="pure">0.2665</abvc:PercentageCommonStocksShares>
    <us-gaap:AssetsCurrent contextRef="c157" decimals="0" id="ixv-39243" unitRef="usd">50538</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c330" decimals="0" id="ixv-39244" unitRef="usd">68302</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c157" decimals="0" id="ixv-39245" unitRef="usd">250716</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c330" decimals="0" id="ixv-39246" unitRef="usd">303893</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c157" decimals="0" id="ixv-39247" unitRef="usd">2591960</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c330" decimals="0" id="ixv-39248" unitRef="usd">2478868</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c157" decimals="0" id="ixv-39249" unitRef="usd">811</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c330" decimals="0" id="ixv-39250" unitRef="usd">2441</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquity contextRef="c157" decimals="0" id="ixv-39251" unitRef="usd">-2291517</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c330" decimals="0" id="ixv-39252" unitRef="usd">-2481309</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c333" decimals="0" id="ixv-39253" unitRef="usd">-291522</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c334" decimals="0" id="ixv-39254" unitRef="usd">-1550123</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EquityMethodInvestmentsTextBlock contextRef="c8" id="ixv-33329">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The components of loss on investment in equity
securities for each period were as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Share of equity method investee losses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(221,888&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-252"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c8" decimals="0" id="ixv-39255" unitRef="usd">-221888</us-gaap:IncomeLossFromEquityMethodInvestments>
    <us-gaap:DebtDisclosureTextBlock contextRef="c8" id="ixv-33396">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;7. CONVERTIBLE NOTES PAYABLE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 23, 2023, the Company entered
into a securities purchase agreement (the &#x201c;Lind Securities Purchase Agreement&#x201d;) with Lind Global Fund II, LP (&#x201c;Lind&#x201d;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#x201c;Lind Offering&#x201d;),
for a purchase price of $3,175,000 (the &#x201c;Lind Note&#x201d;), that is convertible into shares of the Company&#x2019;s common stock
at an initial conversion price of $1.05 per share, subject to adjustment (the &#x201c;Note Shares&#x201d;). The Company also issued Lind
a common stock purchase warrant (the &#x201c;Lind Warrant&#x201d;) to purchase up to 5,291,667 shares of the Company&#x2019;s common stock
at an initial exercise price of $1.05 per share for a period of 5 years, subject to adjustment that immediately upon such issuance or
sale, the Exercise Price in effect immediately prior to such issuance or sale shall be reduced (and in no event increased) to an Exercise
Price equal to the consideration per share paid for such Additional Shares of Common Stock. The warrants were valued using the Black-Scholes
model. The fair value of the warrants was determined to be $1,225,543, which was recorded to debt discount.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Beginning with the date that is six months
from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company shall pay Lind an amount equal
to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to or on the Maturity Date or, if
earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof (the &#x201c;Monthly Payments&#x201d;).
At the Company&#x2019;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of the Company&#x2019;s common stock, or
(iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined by dividing (x) the principal amount
being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading days prior to the applicable payment
date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may make any Monthly Payments in shares
of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a cash premium of 5% of such Monthly
Payment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to 120%&#160;of the then outstanding principal amount of the
Lind Note (the &#x201c;Mandatory Default Amount&#x201d;), in addition to any other remedies under the Note or the other Transaction Documents.
The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced
to 115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#x2019;s market capitalization being below $12.5 million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#x2019;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#x2019;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#x2019;s
control. &#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Lind Warrant may be exercised via cashless
exercise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#x201c;Amendment&#x201d;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023 and 2022, the aggregate
carrying values of the convertible debentures were $569,456 and $0, respectively; and accrued convertible interest were both $0.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total interest expenses in connection with
the above convertible note payable were $2,412,951 and $0 for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal contextRef="c335" decimals="0" id="ixv-39256" unitRef="usd">3704167</us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal>
    <us-gaap:PaymentsForPreviousAcquisition contextRef="c335" decimals="0" id="ixv-39257" unitRef="usd">3175000</us-gaap:PaymentsForPreviousAcquisition>
    <us-gaap:CommonStockConvertibleConversionPriceIncrease
      contextRef="c335"
      decimals="2"
      id="ixv-39258"
      unitRef="usdPershares">1.05</us-gaap:CommonStockConvertibleConversionPriceIncrease>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c254"
      decimals="0"
      id="ixv-39259"
      unitRef="shares">5291667</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c164"
      decimals="2"
      id="ixv-39260"
      unitRef="usdPershares">1.05</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c256" decimals="0" id="ixv-39261" unitRef="usd">1225543</us-gaap:FairValueAdjustmentOfWarrants>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c177" decimals="2" id="ixv-39262" unitRef="usd">308650.58</us-gaap:DebtInstrumentFaceAmount>
    <abvc:PercentageOfAverageAmount
      contextRef="c336"
      decimals="2"
      id="ixv-39263"
      unitRef="pure">0.90</abvc:PercentageOfAverageAmount>
    <abvc:PercentageOfCashPermium contextRef="c8" decimals="2" id="ixv-39264" unitRef="pure">0.05</abvc:PercentageOfCashPermium>
    <abvc:PercentageOfOutstandingPrincipalAmount
      contextRef="c336"
      decimals="2"
      id="ixv-39265"
      unitRef="pure">1.20</abvc:PercentageOfOutstandingPrincipalAmount>
    <abvc:PercentageOfOutstandingPrincipalAmount
      contextRef="c166"
      decimals="2"
      id="ixv-39266"
      unitRef="pure">1.15</abvc:PercentageOfOutstandingPrincipalAmount>
    <us-gaap:GeneralPartnersCapitalAccount
      contextRef="c337"
      decimals="-5"
      id="ixv-39267"
      unitRef="usd">12500000</us-gaap:GeneralPartnersCapitalAccount>
    <us-gaap:WarrantExercisePriceIncrease
      contextRef="c168"
      decimals="1"
      id="ixv-39268"
      unitRef="usdPershares">3.5</us-gaap:WarrantExercisePriceIncrease>
    <us-gaap:ConvertibleNotesPayable contextRef="c169" decimals="0" id="ixv-39269" unitRef="usd">1200000</us-gaap:ConvertibleNotesPayable>
    <us-gaap:PaymentsForPreviousAcquisition contextRef="c170" decimals="0" id="ixv-39270" unitRef="usd">1000000</us-gaap:PaymentsForPreviousAcquisition>
    <us-gaap:PreferredStockConvertibleConversionPrice
      contextRef="c171"
      decimals="2"
      id="ixv-39271"
      unitRef="usdPershares">3.5</us-gaap:PreferredStockConvertibleConversionPrice>
    <abvc:PercentageOfAverageAmount
      contextRef="c170"
      decimals="2"
      id="ixv-39272"
      unitRef="pure">0.90</abvc:PercentageOfAverageAmount>
    <abvc:PurchaseWarrantTerm contextRef="c168" id="ixv-39273">P5Y</abvc:PurchaseWarrantTerm>
    <us-gaap:SharesIssued
      contextRef="c171"
      decimals="0"
      id="ixv-39274"
      unitRef="shares">1000000</us-gaap:SharesIssued>
    <us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice
      contextRef="c170"
      decimals="0"
      id="ixv-39275"
      unitRef="usdPershares">2</us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c168" decimals="0" id="ixv-39276" unitRef="usd">480795</us-gaap:FairValueAdjustmentOfWarrants>
    <abvc:ConversionPricePerShare
      contextRef="c338"
      decimals="2"
      id="ixv-39277"
      unitRef="usdPershares">1</abvc:ConversionPricePerShare>
    <us-gaap:ConvertibleDebt contextRef="c339" decimals="0" id="ixv-39278" unitRef="usd">569456</us-gaap:ConvertibleDebt>
    <us-gaap:ConvertibleDebt contextRef="c340" decimals="0" id="ixv-39279" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c341" decimals="0" id="ixv-39280" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c336" decimals="0" id="ixv-39281" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:InterestPayableCurrentAndNoncurrent contextRef="c177" decimals="0" id="ixv-39282" unitRef="usd">2412951</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:InterestPayableCurrentAndNoncurrent contextRef="c340" decimals="0" id="ixv-39283" unitRef="usd">0</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="c8" id="ixv-33450">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued research and development expense&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,799,583&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,600,221&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued compensation and employee benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,184,505&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;568,865&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued royalties&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;274,028&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;272,352&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Others&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;438,264&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;468,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,696,380&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,909,587&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="c8" id="ixv-33456">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued research and development expense&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,799,583&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,600,221&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued compensation and employee benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,184,505&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;568,865&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued royalties&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;274,028&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;272,352&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Others&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;438,264&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;468,150&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,696,380&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,909,587&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
    <abvc:AccruedResearchAndDevelopmentExpense contextRef="c2" decimals="0" id="ixv-39284" unitRef="usd">1799583</abvc:AccruedResearchAndDevelopmentExpense>
    <abvc:AccruedResearchAndDevelopmentExpense contextRef="c5" decimals="0" id="ixv-39285" unitRef="usd">1600221</abvc:AccruedResearchAndDevelopmentExpense>
    <us-gaap:WorkersCompensationLiabilityCurrent contextRef="c2" decimals="0" id="ixv-39286" unitRef="usd">1184505</us-gaap:WorkersCompensationLiabilityCurrent>
    <us-gaap:WorkersCompensationLiabilityCurrent contextRef="c5" decimals="0" id="ixv-39287" unitRef="usd">568865</us-gaap:WorkersCompensationLiabilityCurrent>
    <us-gaap:AccruedRoyaltiesCurrent contextRef="c2" decimals="0" id="ixv-39288" unitRef="usd">274028</us-gaap:AccruedRoyaltiesCurrent>
    <us-gaap:AccruedRoyaltiesCurrent contextRef="c5" decimals="0" id="ixv-39289" unitRef="usd">272352</us-gaap:AccruedRoyaltiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-39290" unitRef="usd">438264</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="c5" decimals="0" id="ixv-39291" unitRef="usd">468150</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-39292" unitRef="usd">3696380</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c5" decimals="0" id="ixv-39293" unitRef="usd">2909587</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:ShortTermDebtTextBlock contextRef="c8" id="ixv-33591">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;9. BANK LOANS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loans consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cathay United Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;245,250&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;243,750&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;CTBC Bank&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;654,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;650,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cathay Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-253"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;899,250&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,893,750&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cathay United Bank&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#x201c;Cathay United Loan Agreement&#x201d;) in a credit limit amount of
NT$7,500,000, equivalent to $245,250. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest
at a floating rate of prime rate plus 1.31%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. The
Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement
with the same principal amount of NT$7,500,000, equivalent to $245,250 for one year, which is due on September 6, 2023. On September
6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $245,250
for one year, which is due on September 6, 2024. As of December 31, 2023&#160;&#160;and December 31, 2022, the effective interest rates
per annum was 2.87%&#160;and 2.67%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan, and is
also personal guaranteed by the Company&#x2019;s chairman.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Interest expenses were $6,856 and $5,960 for
the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;CTBC Bank&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#x201c;CTBC Loan Agreements&#x201d;) in a credit
limit amount of NT$10,000,000, equivalent to $327,000, and NT$10,000,000, equivalent to $327,000, respectively. Both two loans with the
same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC
for one year. The Company renews the agreement with the bank every year.&#160;The loan balances bear interest at a fixed rate of 2.5%
per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed
by the Company&#x2019;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan has opened a TCD account with CTBC
bank to guarantee the loan going forward.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Interest expenses were $15,610 and $12,220
for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Cathay Bank&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 21, 2019, the Company received
a loan in the amount of $500,000 from Cathay Bank (the &#x201c;Bank&#x201d;) pursuant to a business loan agreement (the &#x201c;Loan Agreement&#x201d;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#x201c;Note&#x201d;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#x201c;Maturity Date&#x201d;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#x201c;Regular Interest Rate&#x201d;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#x201c;Index&#x201d;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#x201c;Guaranty&#x201d;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#x201c;Security Agreement&#x201d;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#x201c;Grantor&#x201d;, and collectively, the &#x201c;Grantors&#x201d;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On June 30, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, the Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On October 31, 2021, the Company renewed the Loan Agreement with
the principal amount of $650,000 for twelve months, which is due on October 30, 2022. On September 24, 2021, the Cathay Bank has increased
the line of credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding
loan balance was $1,000,000&#160;as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid. As of
December 31, 2023 and 2022, the effective interest rates per annum was 0%&#160;and 8%,&#160;respectively and the outstanding loan balance
were $0 and $1,000,000.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Interest expenses were $10,209 and $46,957
for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="c8" id="ixv-33601">&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loans consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cathay United Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;245,250&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;243,750&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;CTBC Bank&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;654,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;650,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cathay Bank&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-253"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;899,250&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,893,750&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:ShortTermBorrowings contextRef="c186" decimals="0" id="ixv-39294" unitRef="usd">245250</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c343" decimals="0" id="ixv-39295" unitRef="usd">243750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c205" decimals="0" id="ixv-39296" unitRef="usd">654000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c352" decimals="0" id="ixv-39297" unitRef="usd">650000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c354" decimals="0" id="ixv-39298" unitRef="usd">1000000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-39299" unitRef="usd">899250</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c5" decimals="0" id="ixv-39300" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c179" decimals="0" id="ixv-39301" unitRef="twd">7500000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c342" decimals="0" id="ixv-39302" unitRef="usd">245250</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c179"
      decimals="4"
      id="ixv-39303"
      unitRef="pure">0.0131</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c180" decimals="0" id="ixv-39304" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c180" decimals="0" id="ixv-39305" unitRef="usd">245250</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c182" id="ixv-39306">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c183" decimals="0" id="ixv-39307" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c183" decimals="0" id="ixv-39308" unitRef="usd">245250</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c186"
      decimals="4"
      id="ixv-39309"
      unitRef="pure">0.0287</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c343"
      decimals="4"
      id="ixv-39310"
      unitRef="pure">0.0267</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:InterestExpense contextRef="c344" decimals="0" id="ixv-39311" unitRef="usd">6856</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c345" decimals="0" id="ixv-39312" unitRef="usd">5960</us-gaap:InterestExpense>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c189" decimals="0" id="ixv-39313" unitRef="twd">10000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c346" decimals="0" id="ixv-39314" unitRef="usd">327000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c190" decimals="0" id="ixv-39315" unitRef="twd">10000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c347" decimals="0" id="ixv-39316" unitRef="usd">327000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c348" id="ixv-39317">2018-01-19</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentTerm contextRef="c348" id="ixv-39318">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c205"
      decimals="3"
      id="ixv-39319"
      unitRef="pure">0.025</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:InterestExpense contextRef="c348" decimals="0" id="ixv-39320" unitRef="usd">15610</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c349" decimals="0" id="ixv-39321" unitRef="usd">12220</us-gaap:InterestExpense>
    <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="c194" decimals="0" id="ixv-39322" unitRef="usd">500000</us-gaap:ShortTermBankLoansAndNotesPayable>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c194" decimals="0" id="ixv-39323" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c195"
      decimals="2"
      id="ixv-39324"
      unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c204"
      decimals="2"
      id="ixv-39325"
      unitRef="pure">0.05</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <abvc:LoanAgreementAndNoteAmountNotExceeding contextRef="c350" decimals="0" id="ixv-39326" unitRef="usd">500000</abvc:LoanAgreementAndNoteAmountNotExceeding>
    <us-gaap:OtherShortTermBorrowings contextRef="c198" decimals="0" id="ixv-39327" unitRef="usd">350000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c199" decimals="0" id="ixv-39328" unitRef="usd">350000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c200" decimals="0" id="ixv-39329" unitRef="usd">650000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c201" decimals="0" id="ixv-39330" unitRef="usd">650000</us-gaap:OtherShortTermBorrowings>
    <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="c202" decimals="0" id="ixv-39331" unitRef="usd">1000000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="c203" decimals="0" id="ixv-39332" unitRef="usd">650000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c9" decimals="0" id="ixv-39333" unitRef="usd">1000000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShortTermDebtInterestRateIncrease
      contextRef="c204"
      decimals="2"
      id="ixv-39334"
      unitRef="pure">0</us-gaap:ShortTermDebtInterestRateIncrease>
    <us-gaap:ShortTermDebtInterestRateIncrease
      contextRef="c351"
      decimals="2"
      id="ixv-39335"
      unitRef="pure">0.08</us-gaap:ShortTermDebtInterestRateIncrease>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c204" decimals="0" id="ixv-39336" unitRef="usd">0</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c351" decimals="0" id="ixv-39337" unitRef="usd">1000000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:InterestExpense contextRef="c204" decimals="0" id="ixv-39338" unitRef="usd">10209</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c351" decimals="0" id="ixv-39339" unitRef="usd">46957</us-gaap:InterestExpense>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c8" id="ixv-33789">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;10. RELATED PARTIES TRANSACTIONS&lt;/b&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The related parties of the company with whom
transactions are reported in these financial statements are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 33%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 66%; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene Jiang&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst&lt;br/&gt; &#160;&lt;br/&gt; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.&lt;br/&gt; &#160;&lt;br/&gt; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.&lt;br/&gt; &#160;&lt;br/&gt; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Zhewei Xu&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Jaimes Vargas Russman &#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CEO of AiBtl BioPharma Inc.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Accounts receivable - related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;GenePharm Inc.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-254"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;142,225&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;615,118&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;757,343&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Revenue - related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Revenue due from related parties consisted
of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 78%"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,055&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;904,043&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2,055&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;904,043&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Due from related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Amount due from related parties consisted
of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related party - Current&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;541,486&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;513,819&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;206,087&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-255"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;747,573&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;513,819&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related parties - Non-current, net&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst (Australia)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&#x202f;752,655&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;113,516&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;112,822&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;953,499&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;865,477&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: allowance for expected credit losses accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(839,983&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;113,516&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;865,477&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On June 16, 2022, the Company entered into a one-year convertible loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023 and December 31, 2022, the outstanding loan balance were both $500,000; and accrued interest was $38,819 and $13,819.&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;As of December 31, 2023, the Company has other receivables amounted $2,667 from Rgene due to daily operations.&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;amp;D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. On July 27, 2021, the Company repaid a loan 249,975 to BioFirst (Australia). On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum. In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. &#160;During the first quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $88,091 to increase the cost for upcoming projects. During the second quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $25,500 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. For accounting purpose, the due from and due to related party balances was being net off. As of December 31, 2023 and December 31, 2022, the outstanding loan balance and allocated research fee was $681,185 and $660,484, respectively; and accrued interest was $158,798 and $92,171, respectively.&#160; The outstanding amount was settled in 2023.&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The balances mainly represent advances to BioFirst (Australia) for research and development purposes. The business conditions of BioFirst (Australia) deteriorated and, as a result, the Company recognized expected credit losses of $839,983 for the year ended December 31, 2023.&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;, see Note 4). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2023 and 20212 due from BHK was $113,516 and $112,822, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;text-decoration:underline"&gt;Due to related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Amount due to related parties consisted of
the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-256"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;188,753&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;19,789&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;19,789&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to shareholders&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;152,382&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;151,450&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to a Director&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;961&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-257"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;173,132&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;359,992&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing. The outstanding amount was being net off with amount due from BioFirst in 2023.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2023 and 2022, the outstanding balance due to the Jiangs amounted to $19,789 and $19,789, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2018, the Company&#x2019;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2023 and 2022, the outstanding principal and accrued interest was $152,382 and $151,450, respectively. Interest expenses in connection with these loans were $20,094 and $21,378 for the years ended December 31, 2023 and 2022, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As of December 31, 2023, due to a Director amounted $961 was related to the entity setup fee paid by the Director of AiBtl BioPharma Inc. on behalf of the entity.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="c8" id="ixv-33795">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The related parties of the company with whom
transactions are reported in these financial statements are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="width: 33%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 66%; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene Jiang&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst&lt;br/&gt; &#160;&lt;br/&gt; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.&lt;br/&gt; &#160;&lt;br/&gt; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.&lt;br/&gt; &#160;&lt;br/&gt; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Zhewei Xu&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Jaimes Vargas Russman &#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;CEO of AiBtl BioPharma Inc.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c376" id="ixv-33816">Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c377" id="ixv-33824">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c378" id="ixv-33832">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c379" id="ixv-33840">Former President and Chairman</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c380" id="ixv-33848">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c381" id="ixv-33856">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c382" id="ixv-33870">Shareholder of the Company.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c383" id="ixv-33878">Entity controlled by controlling beneficiary shareholder of ABVC</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c384" id="ixv-33886">CEO of AiBtl BioPharma Inc.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock contextRef="c8" id="ixv-33895">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;GenePharm Inc.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-254"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;142,225&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;615,118&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;10,463&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;757,343&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c386" decimals="0" id="ixv-39340" unitRef="usd">142225</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c157" decimals="0" id="ixv-39341" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c330" decimals="0" id="ixv-39342" unitRef="usd">615118</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c2" decimals="0" id="ixv-39343" unitRef="usd">10463</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c5" decimals="0" id="ixv-39344" unitRef="usd">757343</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <abvc:ScheduleOfRevenueDueFromRelatedPartyTextBlock contextRef="c8" id="ixv-33996">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Revenue due from related parties consisted
of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 78%"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,055&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;904,043&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2,055&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;904,043&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</abvc:ScheduleOfRevenueDueFromRelatedPartyTextBlock>
    <abvc:RevenueFromRelatedParty contextRef="c387" decimals="0" id="ixv-39345" unitRef="usd">2055</abvc:RevenueFromRelatedParty>
    <abvc:RevenueFromRelatedParty contextRef="c388" decimals="0" id="ixv-39346" unitRef="usd">904043</abvc:RevenueFromRelatedParty>
    <abvc:RevenueFromRelatedParty contextRef="c8" decimals="0" id="ixv-39347" unitRef="usd">2055</abvc:RevenueFromRelatedParty>
    <abvc:RevenueFromRelatedParty contextRef="c9" decimals="0" id="ixv-39348" unitRef="usd">904043</abvc:RevenueFromRelatedParty>
    <abvc:ScheduleOfDueFromRelatedPartyTableTextBlock contextRef="c8" id="ixv-34104">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due from related party - Current&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Rgene&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;541,486&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;513,819&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;206,087&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-255"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;747,573&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;513,819&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</abvc:ScheduleOfDueFromRelatedPartyTableTextBlock>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c157" decimals="0" id="ixv-39349" unitRef="usd">541486</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c330" decimals="0" id="ixv-39350" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c155" decimals="0" id="ixv-39351" unitRef="usd">206087</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-39352" unitRef="usd">747573</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c6" decimals="0" id="ixv-39353" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c367" decimals="0" id="ixv-39354" unitRef="usd">839983</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c389" decimals="0" id="ixv-39355" unitRef="usd">752655</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c149" decimals="0" id="ixv-39356" unitRef="usd">113516</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c326" decimals="0" id="ixv-39357" unitRef="usd">112822</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c390" decimals="0" id="ixv-39358" unitRef="usd">953499</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c391" decimals="0" id="ixv-39359" unitRef="usd">865477</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAllowanceForCreditLossNoncurrent contextRef="c2" decimals="0" id="ixv-39360" unitRef="usd">839983</us-gaap:OtherReceivableAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c390" decimals="0" id="ixv-39361" unitRef="usd">113516</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c391" decimals="0" id="ixv-39362" unitRef="usd">865477</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:DebtInstrumentAnnualPrincipalPayment contextRef="c206" decimals="0" id="ixv-39363" unitRef="usd">1000000</us-gaap:DebtInstrumentAnnualPrincipalPayment>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c207"
      decimals="2"
      id="ixv-39364"
      unitRef="pure">0.05</us-gaap:AccountsPayableInterestBearingInterestRate>
    <abvc:WorkingCapitalPercentage
      contextRef="c208"
      decimals="3"
      id="ixv-39365"
      unitRef="pure">0.064</abvc:WorkingCapitalPercentage>
    <abvc:DescriptionOfConversionPrice contextRef="c8" id="ixv-39366">The Company may convert the Note at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.</abvc:DescriptionOfConversionPrice>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c355" decimals="0" id="ixv-39367" unitRef="usd">500000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c356" decimals="0" id="ixv-39368" unitRef="usd">500000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:DepositLiabilitiesAccruedInterest contextRef="c2" decimals="0" id="ixv-39369" unitRef="usd">38819</us-gaap:DepositLiabilitiesAccruedInterest>
    <us-gaap:DepositLiabilitiesAccruedInterest contextRef="c5" decimals="0" id="ixv-39370" unitRef="usd">13819</us-gaap:DepositLiabilitiesAccruedInterest>
    <us-gaap:OtherReceivables contextRef="c157" decimals="0" id="ixv-39371" unitRef="usd">2667</us-gaap:OtherReceivables>
    <us-gaap:ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost contextRef="c357" decimals="0" id="ixv-39372" unitRef="usd">361487</us-gaap:ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost>
    <us-gaap:RelatedPartyTransactionRate
      contextRef="c357"
      decimals="3"
      id="ixv-39373"
      unitRef="pure">0.065</us-gaap:RelatedPartyTransactionRate>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c358" decimals="0" id="ixv-39374" unitRef="usd">67873</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:DebtInstrumentRepaidPrincipal contextRef="c359" decimals="0" id="ixv-39375" unitRef="usd">249975</us-gaap:DebtInstrumentRepaidPrincipal>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c360" decimals="0" id="ixv-39376" unitRef="usd">250000</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LongTermDebtMaturityDate contextRef="c361" id="ixv-39377">2022-11-30</us-gaap:LongTermDebtMaturityDate>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c360"
      decimals="3"
      id="ixv-39378"
      unitRef="pure">0.065</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c5" decimals="0" id="ixv-39379" unitRef="usd">507000</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c362" decimals="0" id="ixv-39380" unitRef="usd">88091</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c363" decimals="0" id="ixv-39381" unitRef="usd">25500</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:DerivativeFixedInterestRate contextRef="c2" decimals="3" id="ixv-39382" unitRef="pure">0.065</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c364" decimals="0" id="ixv-39383" unitRef="usd">681185</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:DebtInstrumentFeeAmount contextRef="c365" decimals="0" id="ixv-39384" unitRef="usd">660484</us-gaap:DebtInstrumentFeeAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c364" decimals="0" id="ixv-39385" unitRef="usd">158798</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c366" decimals="0" id="ixv-39386" unitRef="usd">92171</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent contextRef="c367" decimals="0" id="ixv-39387" unitRef="usd">839983</us-gaap:OtherReceivableBeforeAllowanceForCreditLossNoncurrent>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c368" id="ixv-39388">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c8" decimals="0" id="ixv-39389" unitRef="usd">113516</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c9" decimals="0" id="ixv-39390" unitRef="usd">112822</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <abvc:ScheduleOfAmountDueToRelatedPartiesTableTextBlock contextRef="c8" id="ixv-34392">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Amount due to related parties consisted of
the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;BioFirst&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-256"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;188,753&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;19,789&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;19,789&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to shareholders&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;152,382&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;151,450&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to a Director&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;961&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-257"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;173,132&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;359,992&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfAmountDueToRelatedPartiesTableTextBlock>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c327" decimals="0" id="ixv-39391" unitRef="usd">188753</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c392" decimals="0" id="ixv-39392" unitRef="usd">19789</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c393" decimals="0" id="ixv-39393" unitRef="usd">19789</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c394" decimals="0" id="ixv-39394" unitRef="usd">152382</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c395" decimals="0" id="ixv-39395" unitRef="usd">151450</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c396" decimals="0" id="ixv-39396" unitRef="usd">961</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c390" decimals="0" id="ixv-39397" unitRef="usd">173132</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c391" decimals="0" id="ixv-39398" unitRef="usd">359992</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c213" id="ixv-39399">The advances bear interest 1% per month (or equivalent to 12% per annum).</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c369" decimals="0" id="ixv-39400" unitRef="usd">188753</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c213" decimals="0" id="ixv-39401" unitRef="usd">147875</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:InterestExpenseDebt contextRef="c8" decimals="0" id="ixv-39402" unitRef="usd">40878</us-gaap:InterestExpenseDebt>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c370" decimals="0" id="ixv-39403" unitRef="usd">19789</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c371" decimals="0" id="ixv-39404" unitRef="usd">19789</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c372"
      decimals="2"
      id="ixv-39405"
      unitRef="pure">0</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c373"
      decimals="2"
      id="ixv-39406"
      unitRef="pure">0.01</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c374" id="ixv-39407">The advances bear interest rate from 12% to 13.6224% per annum.</us-gaap:DebtInstrumentInterestRateTerms>
    <abvc:OutstandingPrincipalAndAccruedInterests contextRef="c2" decimals="0" id="ixv-39408" unitRef="usd">152382</abvc:OutstandingPrincipalAndAccruedInterests>
    <abvc:OutstandingPrincipalAndAccruedInterests contextRef="c5" decimals="0" id="ixv-39409" unitRef="usd">151450</abvc:OutstandingPrincipalAndAccruedInterests>
    <us-gaap:InterestAndDebtExpense contextRef="c8" decimals="0" id="ixv-39410" unitRef="usd">20094</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c9" decimals="0" id="ixv-39411" unitRef="usd">21378</us-gaap:InterestAndDebtExpense>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c375" decimals="0" id="ixv-39412" unitRef="usd">961</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c8" id="ixv-34573">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;11. INCOME TAXES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Income tax
expense for the years ended December 31, 2023 and 2022 consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Federal&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-258"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-259"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;State&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-260"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,400&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Foreign&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;140,338&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-261"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total Current&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;140,338&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,400&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Federal&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-262"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-263"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;State&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-264"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-265"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Foreign&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;115,668&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;795,378&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total Deferred&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;115,668&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;795,378&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total provision for income taxes&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;256,006&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;797,778&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets (liability)
as of December 31, 2023 and 2022 consist approximately of:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss on impairment of Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;713,223&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;709,961&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net operating loss carryforwards&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,568,391&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,866,623&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Tax credit of investment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-266"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-267"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, Gross&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,576,584&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Valuation allowance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,459,474&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-268"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;117,110&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c8" id="ixv-34579">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Income tax
expense for the years ended December 31, 2023 and 2022 consisted of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Current:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Federal&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-258"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-259"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;State&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-260"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,400&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Foreign&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;140,338&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-261"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total Current&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;140,338&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,400&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Federal&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-262"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-263"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;State&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-264"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-265"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Foreign&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;115,668&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;795,378&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total Deferred&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;115,668&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;795,378&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total provision for income taxes&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;256,006&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;797,778&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c9" decimals="0" id="ixv-39413" unitRef="usd">2400</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentForeignTaxExpenseBenefit contextRef="c8" decimals="0" id="ixv-39414" unitRef="usd">140338</us-gaap:CurrentForeignTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c8" decimals="0" id="ixv-39415" unitRef="usd">140338</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c9" decimals="0" id="ixv-39416" unitRef="usd">2400</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c8" decimals="0" id="ixv-39417" unitRef="usd">115668</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c9" decimals="0" id="ixv-39418" unitRef="usd">795378</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c8" decimals="0" id="ixv-39419" unitRef="usd">115668</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c9" decimals="0" id="ixv-39420" unitRef="usd">795378</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c8" decimals="0" id="ixv-39421" unitRef="usd">256006</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c9" decimals="0" id="ixv-39422" unitRef="usd">797778</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c8" id="ixv-34826">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets (liability)
as of December 31, 2023 and 2022 consist approximately of:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss on impairment of Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;713,223&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;709,961&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net operating loss carryforwards&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,568,391&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5,866,623&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Tax credit of investment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-266"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-267"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(213,482&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, Gross&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;6,576,584&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Valuation allowance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,281,614&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(6,459,474&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Deferred tax assets, net&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-268"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;117,110&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOther contextRef="c2" decimals="0" id="ixv-39423" unitRef="usd">713223</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOther contextRef="c5" decimals="0" id="ixv-39424" unitRef="usd">709961</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c2" decimals="0" id="ixv-39425" unitRef="usd">5568391</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c5" decimals="0" id="ixv-39426" unitRef="usd">5866623</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <abvc:OperatingLeaseLiabilities contextRef="c2" decimals="0" id="ixv-39427" unitRef="usd">213482</abvc:OperatingLeaseLiabilities>
    <abvc:OperatingLeaseLiabilities contextRef="c5" decimals="0" id="ixv-39428" unitRef="usd">213482</abvc:OperatingLeaseLiabilities>
    <abvc:DeferredTaxAssetsOperatingLeaseAssets contextRef="c2" decimals="0" id="ixv-39429" unitRef="usd">-213482</abvc:DeferredTaxAssetsOperatingLeaseAssets>
    <abvc:DeferredTaxAssetsOperatingLeaseAssets contextRef="c5" decimals="0" id="ixv-39430" unitRef="usd">-213482</abvc:DeferredTaxAssetsOperatingLeaseAssets>
    <us-gaap:DeferredTaxAssetsGross contextRef="c2" decimals="0" id="ixv-39431" unitRef="usd">6281614</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="c5" decimals="0" id="ixv-39432" unitRef="usd">6576584</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c2" decimals="0" id="ixv-39433" unitRef="usd">6281614</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c5" decimals="0" id="ixv-39434" unitRef="usd">6459474</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c5" decimals="0" id="ixv-39435" unitRef="usd">117110</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c8" id="ixv-35021">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;12. EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In January 2022, the Company agreed to pay
the deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007 shares of unrestricted common stock, valued
at $3.29 per share on the grant date. These shares have been issued in January 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In March 2022, the Company issued 75,000 common
stock to&#160;BarLew Holdings, LLC for consulting and advisory services amounted to $169,500, valued at $2.26 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock at an
offering price of $2.11 per share in a registered direct offering. The shares of the Company&#x2019;s common stock were issued for gross
proceeds of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering, the Company will also issue
5-year warrants to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share. As of December 31, 2023, these
warrants have been issued but not exercised.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On December 1, 2022, the Company issued&#160;125,000&#160;and&#160;100,000&#160;common
stock to Euro-Asia Investment &amp;amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 3, 2023, the Company issued&#160;223,411&#160;common
stock to a consultant for providing consulting services on listing to NASDAQ in 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#x201c;Lind&#x201d;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#x2019;s
common stock at an initial conversion price of $1.05&#160;per share, subject to adjustment. The Company also issued Lind a common stock
purchase warrant to purchase up to&#160;5,291,667&#160;shares of the Company&#x2019;s common stock at an initial exercise price of $1.05&#160;per
share for a period of 5 years, subject to adjustment that immediately upon such issuance or sale, the Exercise Price in effect immediately
prior to such issuance or sale shall be reduced (and in no event increased) to an Exercise Price equal to the consideration per share
paid for such Additional Shares of Common Stock. The warrants were valued using the Black-Scholes model. The fair value of the warrants
was determined to be $1,225,543, which was recorded to debt discount. During the year ended December 31, 2023, the Company has been repaying
Lind with securities for 3,732,167 shares, totaling $3,306,112.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023. As of December 31, 2023, the
warrant has not yet been exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 27, 2023, the Company entered into
that certain securities purchase agreement. relating to the offer and sale of 300,000 shares of common stock, par value $0.001 per share
and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered direct offering. Pursuant to the Purchase
Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $3.50, for gross proceeds
of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, 200,000 &#160;pre-funded warrants were exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse
stock split in July 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On August 14, 2023, the Company entered into
a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership of a property and the parcel of the
land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued to Zhonghui, an aggregate of 370,000
shares of the Company&#x2019;s common stock, at a per share price of $20.&#160;The Company also issued 29,600 common stock to consultants
for providing consulting services on the above transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount.&#160;An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#x201c;Amendment&#x201d;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.&lt;/span&gt;&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:DeferredOfferingCosts contextRef="c398" decimals="0" id="ixv-39436" unitRef="usd">4296763</us-gaap:DeferredOfferingCosts>
    <abvc:UnrestrictedCommonShares
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      decimals="0"
      id="ixv-39437"
      unitRef="shares">1306007</abvc:UnrestrictedCommonShares>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c398"
      decimals="2"
      id="ixv-39438"
      unitRef="usdPershares">3.29</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:CommonStockSharesIssued
      contextRef="c400"
      decimals="0"
      id="ixv-39439"
      unitRef="shares">75000</us-gaap:CommonStockSharesIssued>
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    <us-gaap:SharePrice
      contextRef="c400"
      decimals="2"
      id="ixv-39441"
      unitRef="usdPershares">2.26</us-gaap:SharePrice>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="c402"
      decimals="0"
      id="ixv-39442"
      unitRef="shares">2000000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c403"
      decimals="2"
      id="ixv-39443"
      unitRef="usdPershares">2.11</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c404" decimals="0" id="ixv-39444" unitRef="usd">4220000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:LegalFees contextRef="c402" decimals="0" id="ixv-39445" unitRef="usd">556075</us-gaap:LegalFees>
    <us-gaap:CreditDerivativeTerm1 contextRef="c402" id="ixv-39446">P5Y</us-gaap:CreditDerivativeTerm1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c402"
      decimals="0"
      id="ixv-39447"
      unitRef="shares">2000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions
      contextRef="c405"
      decimals="2"
      id="ixv-39448"
      unitRef="shares">2.45</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
    <us-gaap:CommonStockSharesIssued
      contextRef="c406"
      decimals="0"
      id="ixv-39449"
      unitRef="shares">75000</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued
      contextRef="c407"
      decimals="0"
      id="ixv-39450"
      unitRef="shares">250000</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued
      contextRef="c408"
      decimals="0"
      id="ixv-39451"
      unitRef="shares">125000</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued
      contextRef="c409"
      decimals="0"
      id="ixv-39452"
      unitRef="shares">100000</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued
      contextRef="c253"
      decimals="0"
      id="ixv-39453"
      unitRef="shares">223411</us-gaap:CommonStockSharesIssued>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c163" decimals="0" id="ixv-39454" unitRef="usd">3704167</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:SupplementalDeferredPurchasePrice contextRef="c254" decimals="0" id="ixv-39455" unitRef="usd">3175000</us-gaap:SupplementalDeferredPurchasePrice>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c255"
      decimals="2"
      id="ixv-39456"
      unitRef="usdPershares">1.05</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c254"
      decimals="0"
      id="ixv-39457"
      unitRef="shares">5291667</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c410"
      decimals="2"
      id="ixv-39458"
      unitRef="usdPershares">1.05</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c256" decimals="0" id="ixv-39459" unitRef="usd">1225543</us-gaap:FairValueAdjustmentOfWarrants>
    <us-gaap:InvestmentSoldNotYetPurchasedBalanceShares
      contextRef="c2"
      decimals="0"
      id="ixv-39460"
      unitRef="shares">3732167</us-gaap:InvestmentSoldNotYetPurchasedBalanceShares>
    <us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount contextRef="c2" decimals="0" id="ixv-39461" unitRef="usd">3306112</us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c411"
      decimals="1"
      id="ixv-39462"
      unitRef="usdPershares">3.5</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="c412"
      decimals="0"
      id="ixv-39463"
      unitRef="shares">300000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c260"
      decimals="3"
      id="ixv-39464"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="c261"
      decimals="0"
      id="ixv-39465"
      unitRef="shares">200000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c261"
      decimals="3"
      id="ixv-39466"
      unitRef="usdPershares">0.001</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c262"
      decimals="2"
      id="ixv-39467"
      unitRef="usdPershares">3.5</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="c263" decimals="0" id="ixv-39468" unitRef="usd">1750000</us-gaap:ProceedsFromIssuanceOfWarrants>
    <abvc:ExerciseOfPrefundedWarrant
      contextRef="c413"
      decimals="0"
      id="ixv-39469"
      unitRef="shares">200000</abvc:ExerciseOfPrefundedWarrant>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction
      contextRef="c264"
      decimals="2"
      id="ixv-39470"
      unitRef="pure">0.20</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <abvc:AggregateCommonStockShares
      contextRef="c414"
      decimals="0"
      id="ixv-39471"
      unitRef="shares">370000</abvc:AggregateCommonStockShares>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c415"
      decimals="0"
      id="ixv-39472"
      unitRef="usdPershares">20</us-gaap:SharesIssuedPricePerShare>
    <abvc:StockIssuedDuringPeriodSharesIssuedForService
      contextRef="c416"
      decimals="0"
      id="ixv-39473"
      unitRef="shares">29600</abvc:StockIssuedDuringPeriodSharesIssuedForService>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c169" decimals="0" id="ixv-39474" unitRef="usd">1200000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:SupplementalDeferredPurchasePrice contextRef="c168" decimals="0" id="ixv-39475" unitRef="usd">1000000</us-gaap:SupplementalDeferredPurchasePrice>
    <us-gaap:CommonStockConvertibleConversionPriceDecrease
      contextRef="c168"
      decimals="2"
      id="ixv-39476"
      unitRef="usdPershares">3.5</us-gaap:CommonStockConvertibleConversionPriceDecrease>
    <us-gaap:DebtConversionConvertedInstrumentRate
      contextRef="c168"
      decimals="2"
      id="ixv-39477"
      unitRef="pure">0.90</us-gaap:DebtConversionConvertedInstrumentRate>
    <us-gaap:DebtInstrumentConvertibleThresholdTradingDays
      contextRef="c265"
      decimals="0"
      id="ixv-39478"
      unitRef="pure">20</us-gaap:DebtInstrumentConvertibleThresholdTradingDays>
    <abvc:PurchaseWarrantTerm contextRef="c168" id="ixv-39479">P5Y</abvc:PurchaseWarrantTerm>
    <us-gaap:CreditDerivativeTerm1 contextRef="c168" id="ixv-39480">P5Y</us-gaap:CreditDerivativeTerm1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c168"
      decimals="0"
      id="ixv-39481"
      unitRef="shares">1000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c169"
      decimals="0"
      id="ixv-39482"
      unitRef="usdPershares">2</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:FairValueAdjustmentOfWarrants contextRef="c168" decimals="0" id="ixv-39483" unitRef="usd">480795</us-gaap:FairValueAdjustmentOfWarrants>
    <abvc:ConversionPricePerShare
      contextRef="c338"
      decimals="2"
      id="ixv-39484"
      unitRef="usdPershares">1</abvc:ConversionPricePerShare>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c8" id="ixv-35091">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;13. STOCK OPTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On October 30, 2020, the Company issued an
aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees
was $1,090,361. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#x2019;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
1,280,002 shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options
were vested at the grant date and become exercisable for 10 years from the grant date.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On April 16, 2022, the Company entered into
stock option agreements with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares
of common stock under the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Average&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Average&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Contractual&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Number&#160;of&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Exercise&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Life&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Aggregate&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Underlying&lt;br/&gt; Shares&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Price&lt;br/&gt; Per&#160;Share&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Remaining&lt;br/&gt; in Years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Intrinsic&lt;br/&gt; Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 52%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of January 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;8.74&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-269"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-270"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-271"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-272"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-273"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-274"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-275"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-276"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Exercisable as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-277"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Vested and expected to vest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-278"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The fair value of stock options granted for
the years ended December 31, 2023 and 2022 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year ended&lt;br/&gt; December&#160;31&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Risk free interest rate&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected term (in years)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.00&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;83.86&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company granted options to purchase&#160;0&#160;and&#160;761,920&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2023&#160;and&#160;2022,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2023&#160;and&#160;2022 was $2.79&#160;&#160;and
$2.79, respectively. There are 3,860,211&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2023.
Compensation costs associated with the Company&#x2019;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $0 and $1,241,930 for the years ended December
31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, there were no unvested options. There were no options exercised during
the years ended December 31, 2023 and 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse
stock split in July 2023.&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod
      contextRef="c268"
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      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod>
    <abvc:ConversionPricePerShare
      contextRef="c268"
      decimals="0"
      id="ixv-39486"
      unitRef="usdPershares">2</abvc:ConversionPricePerShare>
    <us-gaap:ConversionOfStockAmountConverted1 contextRef="c268" decimals="0" id="ixv-39487" unitRef="usd">1090361</us-gaap:ConversionOfStockAmountConverted1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward
      contextRef="c269"
      decimals="0"
      id="ixv-39488"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c269" id="ixv-39489">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <abvc:NumberOfDirectors
      contextRef="c270"
      decimals="0"
      id="ixv-39490"
      unitRef="pure">11</abvc:NumberOfDirectors>
    <abvc:NumberOfEmployees
      contextRef="c270"
      decimals="0"
      id="ixv-39491"
      unitRef="pure">3</abvc:NumberOfEmployees>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward
      contextRef="c271"
      decimals="0"
      id="ixv-39492"
      unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c271"
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      id="ixv-39493"
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    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c270" id="ixv-39494">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <abvc:NumberOfDirectors
      contextRef="c272"
      decimals="0"
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      unitRef="pure">5</abvc:NumberOfDirectors>
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      contextRef="c273"
      decimals="0"
      id="ixv-39496"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c273"
      decimals="0"
      id="ixv-39497"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c272" id="ixv-39498">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c8" id="ixv-35124">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Average&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Average&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Contractual&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Number&#160;of&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Exercise&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Life&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Aggregate&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Underlying&lt;br/&gt; Shares&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Price&lt;br/&gt; Per&#160;Share&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Remaining&lt;br/&gt; in Years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Intrinsic&lt;br/&gt; Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 52%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of January 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;8.74&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-269"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-270"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-271"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-272"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-273"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-274"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-275"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Outstanding as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-276"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Exercisable as of December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-277"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Vested and expected to vest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2,587,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;7.74&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-278"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c5"
      decimals="0"
      id="ixv-39499"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c5"
      decimals="2"
      id="ixv-39500"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c277" id="ixv-35293">P8Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c2"
      decimals="0"
      id="ixv-39501"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c2"
      decimals="2"
      id="ixv-39502"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c8" id="ixv-35406">P7Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="c2"
      decimals="0"
      id="ixv-39503"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="c2"
      decimals="2"
      id="ixv-39504"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c8" id="ixv-35443">P7Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber
      contextRef="c2"
      decimals="0"
      id="ixv-39505"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice
      contextRef="c2"
      decimals="2"
      id="ixv-39506"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1 contextRef="c8" id="ixv-35480">P7Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c8" id="ixv-35496">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The fair value of stock options granted for
the years ended December 31, 2023 and 2022 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year ended&lt;br/&gt; December&#160;31&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Risk free interest rate&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected term (in years)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;5.00&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;83.86&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c9" decimals="4" id="ixv-39507" unitRef="pure">0.0279</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c9" id="ixv-35549">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c9" decimals="2" id="ixv-39508" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c9" decimals="4" id="ixv-39509" unitRef="pure">0.8386</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c2"
      decimals="0"
      id="ixv-39510"
      unitRef="shares">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c5"
      decimals="0"
      id="ixv-39511"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="c274"
      decimals="2"
      id="ixv-39512"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="c417"
      decimals="2"
      id="ixv-39513"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c275"
      decimals="0"
      id="ixv-39514"
      unitRef="shares">3860211</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c8" decimals="0" id="ixv-39515" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c9" decimals="0" id="ixv-39516" unitRef="usd">1241930</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EarningsPerShareTextBlock contextRef="c8" id="ixv-35587">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;14. LOSS PER SHARE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;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, 2023 and 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Year Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Numerator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(10,856,656&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(16,423,239&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Denominator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;4,335,650&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,166,460&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stock options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-279"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-280"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;4,335,650&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,166,460&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2.43&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(5.19&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2.43&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(5.19&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;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.&lt;/span&gt;&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c8" id="ixv-39517">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.&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;For the Year Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Numerator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(10,856,656&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(16,423,239&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Denominator:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;4,335,650&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,166,460&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Stock options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-279"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-280"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted-average shares outstanding - Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;4,335,650&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;3,166,460&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Loss per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Basic&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2.43&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(5.19&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-Diluted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(2.43&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(5.19&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c68" decimals="0" id="ixv-39518" unitRef="usd">-10856656</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c61" decimals="0" id="ixv-39519" unitRef="usd">-16423239</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c68"
      decimals="0"
      id="ixv-39520"
      unitRef="shares">4335650</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c61"
      decimals="0"
      id="ixv-39521"
      unitRef="shares">3166460</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c68"
      decimals="0"
      id="ixv-39522"
      unitRef="shares">4335650</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c61"
      decimals="0"
      id="ixv-39523"
      unitRef="shares">3166460</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:EarningsPerShareBasic
      contextRef="c68"
      decimals="2"
      id="ixv-39524"
      unitRef="usdPershares">-2.43</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c61"
      decimals="2"
      id="ixv-39525"
      unitRef="usdPershares">-5.19</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c68"
      decimals="2"
      id="ixv-39526"
      unitRef="usdPershares">-2.43</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c61"
      decimals="2"
      id="ixv-39527"
      unitRef="usdPershares">-5.19</us-gaap:EarningsPerShareDiluted>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c8" id="ixv-35873">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;15. LEASE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#x201c;ASC 842&#x201d;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company applied the following practical
expedients in the transition to the new standard and allowed under ASC 842:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities. ROU assets represent the
Company&#x2019;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#x2019;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#x2019;s future minimum based payments used
to determine the Company&#x2019;s lease liabilities mainly include minimum based rent payments. As most of Company&#x2019;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company has no finance leases. The Company&#x2019;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;ASSETS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease right-of-use assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;809,283&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,161,141&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;LIABILITIES&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;401,826&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;369,314&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (non-current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;407,457&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;791,827&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;&lt;i&gt;Supplemental Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following provides details of the Company&#x2019;s
lease expenses:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;358,576&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;358,576&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Other information related to leases is presented
below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;385,659&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;358,576&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Remaining Lease Term:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1.73 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Discount Rate:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating&#160;leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;404,745&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;351,352&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;56,916&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-281"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Thereafter&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-282"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total future minimum lease payments, undiscounted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;813,013&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: Imputed interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,730&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Present value of future minimum lease payments&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;809,283&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:LesseeOperatingLeaseRemainingLeaseTerm contextRef="c418" id="ixv-39528">P12M</us-gaap:LesseeOperatingLeaseRemainingLeaseTerm>
    <us-gaap:OperatingLeaseLeaseIncomeTableTextBlock contextRef="c8" id="ixv-39529">The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;ASSETS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease right-of-use assets&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;809,283&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1,161,141&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;LIABILITIES&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;401,826&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;369,314&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease liabilities (non-current)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;407,457&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;791,827&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:OperatingLeaseLeaseIncomeTableTextBlock>
    <us-gaap:LesseeOperatingLeaseRemainingLeaseTerm contextRef="c2" id="ixv-39530">P5Y</us-gaap:LesseeOperatingLeaseRemainingLeaseTerm>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" id="ixv-39531" unitRef="usd">809283</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c5" decimals="0" id="ixv-39532" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c2" decimals="0" id="ixv-39533" unitRef="usd">401826</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c5" decimals="0" id="ixv-39534" unitRef="usd">369314</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c2" decimals="0" id="ixv-39535" unitRef="usd">407457</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c5" decimals="0" id="ixv-39536" unitRef="usd">791827</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:LeaseCostTableTextBlock contextRef="c8" id="ixv-36081">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The following provides details of the Company&#x2019;s
lease expenses:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating lease expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;358,576&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;358,576&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Year Ended&lt;br/&gt; December 31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;385,659&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;358,576&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Remaining Lease Term:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1.73 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Weighted Average Discount Rate:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;1.49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseExpense contextRef="c8" decimals="0" id="ixv-39537" unitRef="usd">358576</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c9" decimals="0" id="ixv-39538" unitRef="usd">358576</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c8" decimals="0" id="ixv-39539" unitRef="usd">385659</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c9" decimals="0" id="ixv-39540" unitRef="usd">358576</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2" id="ixv-39541">P1Y8M23D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c5" id="ixv-39542">P2Y5M23D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="3" id="ixv-39543" unitRef="pure">0.015</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c5" decimals="4" id="ixv-39544" unitRef="pure">0.0149</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c8" id="ixv-36317">&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Operating&#160;leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;404,745&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;351,352&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;56,916&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-281"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Thereafter&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-282"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total future minimum lease payments, undiscounted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;813,013&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Less: Imputed interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(3,730&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Present value of future minimum lease payments&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;809,283&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseRenewalTerm contextRef="c2" id="ixv-39545">P5Y</us-gaap:LesseeOperatingLeaseRenewalTerm>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c2" decimals="0" id="ixv-39546" unitRef="usd">404745</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c2" decimals="0" id="ixv-39547" unitRef="usd">351352</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c2" decimals="0" id="ixv-39548" unitRef="usd">56916</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="c2" decimals="0" id="ixv-39549" unitRef="usd">813013</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="c2" decimals="0" id="ixv-39550" unitRef="usd">3730</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="c2" decimals="0" id="ixv-39551" unitRef="usd">809283</us-gaap:OperatingLeaseLiability>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c8" id="ixv-36438">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;16. COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i style="-sec-ix-redline:true;-keep: true"&gt;Contingencies&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;In the ordinary course of business, the Company
may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records
contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable.
In the opinion of management, there were no pending or threatened claims and litigation as of December 31, 2023 and up through March
13, 2024, date of the consolidated financial statements were available to the issued.&lt;/span&gt;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:AssetAcquisitionTextBlock contextRef="c8" id="ixv-36453">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b style="-sec-ix-redline:true;-keep: true"&gt;17. ACQUISITION&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On November 12, 2023, the Company and one
of its subsidiaries, BioLite, Inc. (&#x201c;BioLite Taiwan&#x201d;)&#160; each entered into a multi-year, global licensing agreement with
AiBtl BioPharma Inc. (&#x201c;AIBL&#x201d;, or the acquired company) for the Company and BioLite Taiwan&#x2019;s CNS drugs with the indications
of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (collectively, the &#x201c;Licensed Products&#x201d;).
The potential license will cover the Licensed Products&#x2019; clinical trial, registration, manufacturing, supply, and distribution rights.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite Taiwan received 23 million shares of AIBL stock and as a result, the Company has a controlling
interest over AIBL. If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $3,500,000 and royalties
equaling 5% of net sales, up to $100 million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The Company concluded the assets acquired
and liabilities assumed did not meet the definition of a business as a limited number of inputs were acquired but no substantive business
processes or signs of output were acquired. As such, the acquisition was accounted for as an asset purchase. The purchase consideration
was nonmonetary assets (patent) and transfer on November12, 2023. The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-283"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total assets acquired&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-284"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued expense&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(243,888&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to Director&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(498&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total liabilities acquired&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(243,386&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total consideration (Intangible assets)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-285"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:AssetAcquisitionTextBlock>
    <abvc:SharesReceived
      contextRef="c419"
      decimals="-6"
      id="ixv-39552"
      unitRef="shares">23000000</abvc:SharesReceived>
    <us-gaap:RoyaltyExpense contextRef="c419" decimals="0" id="ixv-39553" unitRef="usd">3500000</us-gaap:RoyaltyExpense>
    <abvc:royaltiesPercentage
      contextRef="c419"
      decimals="2"
      id="ixv-39554"
      unitRef="pure">0.05</abvc:royaltiesPercentage>
    <us-gaap:ExciseAndSalesTaxes
      contextRef="c419"
      decimals="-6"
      id="ixv-39555"
      unitRef="usd">100000000</us-gaap:ExciseAndSalesTaxes>
    <us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock contextRef="c8" id="ixv-39556">The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-283"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Total assets acquired&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-284"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Accrued expense&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(243,888&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;Due to Director&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;(498&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On January 17, 2024, the Company entered another
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of $1,000,000, for a purchase price of $833,333, that is convertible into shares of the Company&#x2019;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#x2019;s
common stock at an initial exercise price of $2 per share.&lt;/span&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;An amendment was filed on February 29, 2024
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shall have a floor price of $1.00 (the &#x201c;Amendment&#x201d;). Additionally, the Amendment requires the Company to make a cash payment
to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.&lt;/span&gt;&lt;/p&gt;

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shares are subject to a three-year restriction period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On February 6, 2024, the Company entered into
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land she owns located at Taoyuan City, Taiwan (the &#x201c;&lt;b&gt;Land&lt;/b&gt;&#x201d;) to the Company (the &#x201c;&lt;b&gt;Agreement&lt;/b&gt;&#x201d;). In
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at a price of $3.50 per share and (ii) five-year warrants to purchase up to 1,000,000 shares of the Company&#x2019;s common stock, with
an exercise price of $2.00 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708578277760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABVC BIOPHARMA, INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">POS AM<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">This Post-Effective Amendment No. 5 (this &#8220;Post-Effective Amendment No. 5&#8221;) to the Registration Statement on Form S-1 (File No. 333-250899) (the &#8220;Registration Statement&#8221;), as originally declared effective by the Securities and Exchange Commission (the &#8220;SEC&#8221;) on December 23, 2020, is being filed to include information contained in the registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, which was filed with the SEC on March 13, 2024, the registrant&#8217;s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2024, which was filed with the SEC on May 17, 2024, and to update the selling stockholder table and certain other information in the Registration Statement.No additional securities
are being registered under this Post-Effective Amendment No. 5. All applicable registration fees were paid at the time of the original
filing of the Registration Statement on December 15, 2020.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001173313<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>132
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551298080">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 30,489<span></span>
</td>
<td class="nump">$ 60,155<span></span>
</td>
<td class="nump">$ 85,265<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCash', window );">Restricted cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">628,513<span></span>
</td>
<td class="nump">656,625<span></span>
</td>
<td class="nump">1,306,463<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,530<span></span>
</td>
<td class="nump">1,530<span></span>
</td>
<td class="nump">98,325<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable &#8211; related parties, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,463<span></span>
</td>
<td class="nump">10,463<span></span>
</td>
<td class="nump">757,343<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">75,916<span></span>
</td>
<td class="nump">79,312<span></span>
</td>
<td class="nump">75,797<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expense and other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">159,602<span></span>
</td>
<td class="nump">101,051<span></span>
</td>
<td class="nump">150,235<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,794,450<span></span>
</td>
<td class="nump">1,656,709<span></span>
</td>
<td class="nump">2,987,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,949,150<span></span>
</td>
<td class="nump">7,969,278<span></span>
</td>
<td class="nump">573,978<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">708,023<span></span>
</td>
<td class="nump">809,283<span></span>
</td>
<td class="nump">1,161,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermInvestments', window );">Long-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,474,514<span></span>
</td>
<td class="nump">2,527,740<span></span>
</td>
<td class="nump">842,070<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">117,110<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseNoncurrent', window );">Prepaid expenses &#8211; non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">75,416<span></span>
</td>
<td class="nump">78,789<span></span>
</td>
<td class="nump">135,135<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SecurityDeposit', window );">Security deposits</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">60,644<span></span>
</td>
<td class="nump">62,442<span></span>
</td>
<td class="nump">58,838<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PrepaymentForLongtermInvestmentsNoncurrent', window );">Prepayment for long-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,274,842<span></span>
</td>
<td class="nump">1,274,842<span></span>
</td>
<td class="nump">2,838,578<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,460,402<span></span>
</td>
<td class="nump">14,492,599<span></span>
</td>
<td class="nump">9,579,574<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Short-term bank loans</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">860,750<span></span>
</td>
<td class="nump">899,250<span></span>
</td>
<td class="nump">1,893,750<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Accrued expenses and other current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,050,845<span></span>
</td>
<td class="nump">3,696,380<span></span>
</td>
<td class="nump">2,909,587<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Contract liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">79,500<span></span>
</td>
<td class="nump">79,500<span></span>
</td>
<td class="nump">10,985<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Taxes payables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">108,110<span></span>
</td>
<td class="nump">112,946<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities &#8211; current portion</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">389,870<span></span>
</td>
<td class="nump">401,826<span></span>
</td>
<td class="nump">369,314<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayableCurrent', window );">Convertible notes payable &#8211; third parties, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">842,567<span></span>
</td>
<td class="nump">569,456<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,633,614<span></span>
</td>
<td class="nump">5,932,490<span></span>
</td>
<td class="nump">5,543,628<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SecurityDepositLiability', window );">Tenant security deposit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">21,680<span></span>
</td>
<td class="nump">21,680<span></span>
</td>
<td class="nump">7,980<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liability &#8211; non-current portion</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">318,153<span></span>
</td>
<td class="nump">407,457<span></span>
</td>
<td class="nump">791,827<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,973,447<span></span>
</td>
<td class="nump">6,361,627<span></span>
</td>
<td class="nump">6,343,435<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, value</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,698<span></span>
</td>
<td class="nump">7,940<span></span>
</td>
<td class="nump">3,286<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">86,029,237<span></span>
</td>
<td class="nump">82,636,966<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteSubscriptionsReceivable', window );">Stock subscription receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(225,740)<span></span>
</td>
<td class="num">(451,480)<span></span>
</td>
<td class="num">(1,354,440)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(69,353,071)<span></span>
</td>
<td class="num">(65,420,095)<span></span>
</td>
<td class="num">(54,904,439)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">233,323<span></span>
</td>
<td class="nump">516,387<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(8,902,371)<span></span>
</td>
<td class="num">(8,901,668)<span></span>
</td>
<td class="num">(9,100,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Stockholders&#8217; equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,792,076<span></span>
</td>
<td class="nump">8,388,050<span></span>
</td>
<td class="nump">3,098,585<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Noncontrolling interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(305,121)<span></span>
</td>
<td class="num">(257,078)<span></span>
</td>
<td class="nump">137,554<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,486,955<span></span>
</td>
<td class="nump">8,130,972<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,460,402<span></span>
</td>
<td class="nump">14,492,599<span></span>
</td>
<td class="nump">9,579,574<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable &#8211; related parties, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,463<span></span>
</td>
<td class="nump">10,463<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties &#8211; current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">887,937<span></span>
</td>
<td class="nump">747,573<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; non-current, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">123,363<span></span>
</td>
<td class="nump">113,516<span></span>
</td>
<td class="nump">865,477<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 301,972<span></span>
</td>
<td class="nump">$ 173,132<span></span>
</td>
<td class="nump">$ 359,992<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PrepaymentForLongtermInvestmentsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayment for long-term investments noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PrepaymentForLongtermInvestmentsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit, classified as current.</p></div>
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Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 21: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDepositLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityDepositLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteSubscriptionsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477802/946-310-45-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481142/505-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteSubscriptionsReceivable</td>
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<tr>
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<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481520/505-30-50-4<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481549/505-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708554954496">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parentheticals)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share) | (per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100,000,000<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,698,315<span></span>
</td>
<td class="nump">7,940,298<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,698,315<span></span>
</td>
<td class="nump">7,940,298<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708549665664">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,205<span></span>
</td>
<td class="nump">$ 128,272<span></span>
</td>
<td class="nump">$ 152,430<span></span>
</td>
<td class="nump">$ 969,783<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">277<span></span>
</td>
<td class="nump">60,236<span></span>
</td>
<td class="nump">302,037<span></span>
</td>
<td class="nump">286,415<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross (loss) profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">928<span></span>
</td>
<td class="nump">68,036<span></span>
</td>
<td class="num">(149,607)<span></span>
</td>
<td class="nump">683,368<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">831,257<span></span>
</td>
<td class="nump">1,272,752<span></span>
</td>
<td class="nump">5,368,278<span></span>
</td>
<td class="nump">6,067,545<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">69,066<span></span>
</td>
<td class="nump">334,979<span></span>
</td>
<td class="nump">1,062,916<span></span>
</td>
<td class="nump">2,693,457<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,544,995<span></span>
</td>
<td class="nump">366,489<span></span>
</td>
<td class="nump">1,635,708<span></span>
</td>
<td class="nump">7,036,778<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,445,318<span></span>
</td>
<td class="nump">1,974,220<span></span>
</td>
<td class="nump">8,066,902<span></span>
</td>
<td class="nump">15,797,780<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Loss from operations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,444,390)<span></span>
</td>
<td class="num">(1,906,184)<span></span>
</td>
<td class="num">(8,216,509)<span></span>
</td>
<td class="num">(15,114,412)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentIncomeInterest', window );">Interest income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,049<span></span>
</td>
<td class="nump">52,711<span></span>
</td>
<td class="nump">185,481<span></span>
</td>
<td class="nump">187,817<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(684,683)<span></span>
</td>
<td class="num">(56,663)<span></span>
</td>
<td class="num">(2,493,340)<span></span>
</td>
<td class="num">(293,968)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_OperatingSubleaseIncome', window );">Operating sublease income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">22,100<span></span>
</td>
<td class="nump">65,900<span></span>
</td>
<td class="nump">107,150<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(110,125)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnInvestments', window );">Investment loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(7,446)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax', window );">Gain (loss) on foreign exchange changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">113,520<span></span>
</td>
<td class="num">(12,261)<span></span>
</td>
<td class="nump">22,690<span></span>
</td>
<td class="num">(259,463)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss', window );">Loss on investment in equity securities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(221,888)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other (expense) income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30,485<span></span>
</td>
<td class="nump">3,067<span></span>
</td>
<td class="nump">3,384<span></span>
</td>
<td class="num">(24,149)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expense)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(536,629)<span></span>
</td>
<td class="nump">8,954<span></span>
</td>
<td class="num">(2,437,773)<span></span>
</td>
<td class="num">(400,184)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss before income tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,981,019)<span></span>
</td>
<td class="num">(1,897,230)<span></span>
</td>
<td class="num">(10,654,282)<span></span>
</td>
<td class="num">(15,514,596)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for (benefit from) income tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">256,006<span></span>
</td>
<td class="nump">797,778<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,981,019)<span></span>
</td>
<td class="num">(1,897,230)<span></span>
</td>
<td class="num">(10,910,288)<span></span>
</td>
<td class="num">(16,312,374)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net loss attributable to noncontrolling interests</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(48,043)<span></span>
</td>
<td class="num">(73,535)<span></span>
</td>
<td class="num">(394,632)<span></span>
</td>
<td class="nump">110,865<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to ABVC and subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,932,976)<span></span>
</td>
<td class="num">(1,823,695)<span></span>
</td>
<td class="num">(10,515,656)<span></span>
</td>
<td class="num">(16,423,239)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation adjustment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(283,064)<span></span>
</td>
<td class="nump">29,109<span></span>
</td>
<td class="num">(741)<span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">$ (4,216,040)<span></span>
</td>
<td class="num">$ (1,794,586)<span></span>
</td>
<td class="num">$ (10,516,397)<span></span>
</td>
<td class="num">$ (16,445,771)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Net loss per share:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">$ (0.4)<span></span>
</td>
<td class="num">$ (0.55)<span></span>
</td>
<td class="num">$ (2.43)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract', window );"><strong>Weighted average shares used in computing net loss per share of common stock(1):</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">9,736,150<span></span>
</td>
<td class="nump">3,307,577<span></span>
</td>
<td class="nump">4,335,650<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingSubleaseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents amount of operating sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingSubleaseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-15<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 321<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479536/321-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiRealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before tax, of realized and unrealized gain (loss) from foreign currency transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482014/830-20-35-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481956/830-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481926/830-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481839/830-10-45-17<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of realized and unrealized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 100<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482598/350-20-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentIncomeInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentIncomeInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4J<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-10A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-11<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-10A<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-10A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481839/830-10-45-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482014/830-20-35-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for research and development. Includes, but is not limited to, cost for computer software product to be sold, leased, or otherwise marketed and writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both. Excludes write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708564299888">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">$ (0.40)<span></span>
</td>
<td class="num">$ (0.55)<span></span>
</td>
<td class="num">$ (2.43)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
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<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">9,736,150<span></span>
</td>
<td class="nump">3,307,577<span></span>
</td>
<td class="nump">4,335,650<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>136
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551261360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (3,981,019)<span></span>
</td>
<td class="num">$ (1,897,230)<span></span>
</td>
<td class="num">$ (10,910,288)<span></span>
</td>
<td class="num">$ (16,312,374)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="nump">1,286<span></span>
</td>
<td class="nump">6,493<span></span>
</td>
<td class="nump">28,531<span></span>
</td>
<td class="nump">23,799<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="nump">2,544,995<span></span>
</td>
<td class="nump">366,489<span></span>
</td>
<td class="nump">1,635,708<span></span>
</td>
<td class="nump">7,036,778<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_InventoryAllowanceForValuationLosses', window );">Inventory allowance for valuation losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">25,975<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for doubtful accounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,455,101<span></span>
</td>
<td class="nump">184,589<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNoncashIncomeExpense', window );">Other non-cash expenses</a></td>
<td class="nump">672,016<span></span>
</td>
<td class="num">(1,521)<span></span>
</td>
<td class="nump">2,413,746<span></span>
</td>
<td class="nump">32,350<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Impairment of prepaid expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">110,125<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss', window );">Loss on investment in equity securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">221,888<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred tax expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">115,668<span></span>
</td>
<td class="nump">864,802<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Decrease (increase) in accounts receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">113,339<span></span>
</td>
<td class="nump">228,557<span></span>
</td>
<td class="num">(614,166)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidExpensesOther', window );">Decrease (increase) in prepaid expenses and security deposits</a></td>
<td class="num">(53,380)<span></span>
</td>
<td class="num">(203,621)<span></span>
</td>
<td class="nump">101,926<span></span>
</td>
<td class="nump">238,092<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromRelatedParties', window );">Decrease (increase) in due from related parties</a></td>
<td class="num">(140,364)<span></span>
</td>
<td class="num">(110,720)<span></span>
</td>
<td class="num">(321,776)<span></span>
</td>
<td class="num">(837,014)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities', window );">Increase (decrease) in accrued expenses and other current liabilities</a></td>
<td class="nump">354,465<span></span>
</td>
<td class="num">(146,316)<span></span>
</td>
<td class="nump">786,793<span></span>
</td>
<td class="nump">1,608,784<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInContractWithCustomerLiability', window );">Increase (decrease) in contract liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">68,515<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInSecurityDeposits', window );">Increase (decrease) in tenant security deposit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,700<span></span>
</td>
<td class="num">(2,600)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable', window );">Increase (decrease) in Taxes payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">112,946<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueToRelatedParties', window );">Increase (decrease) in due to related parties</a></td>
<td class="nump">128,840<span></span>
</td>
<td class="nump">375,454<span></span>
</td>
<td class="num">(186,860)<span></span>
</td>
<td class="nump">242,469<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(473,161)<span></span>
</td>
<td class="num">(1,497,633)<span></span>
</td>
<td class="num">(4,235,845)<span></span>
</td>
<td class="num">(7,398,391)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(21,201)<span></span>
</td>
<td class="num">(119,692)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PrepaymentForEquityInvestments', window );">Prepayment for equity investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(338,985)<span></span>
</td>
<td class="num">(1,601,992)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(360,186)<span></span>
</td>
<td class="num">(1,721,684)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Proceeds from issuance of warrant</a></td>
<td class="nump">394,071<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,406,338<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short-term bank loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">350,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromConvertibleDebt', window );">Proceeds from convertible notes payable &#8211; third parties</a></td>
<td class="nump">282,095<span></span>
</td>
<td class="nump">3,206,587<span></span>
</td>
<td class="nump">1,462,622<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,050,000<span></span>
</td>
<td class="nump">3,663,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Repayment of short-term bank loans</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">676,166<span></span>
</td>
<td class="nump">2,206,587<span></span>
</td>
<td class="nump">3,918,960<span></span>
</td>
<td class="nump">4,013,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Effect of exchange rate changes on cash and cash equivalents and restricted cash</a></td>
<td class="num">(260,783)<span></span>
</td>
<td class="num">(308,804)<span></span>
</td>
<td class="nump">2,123<span></span>
</td>
<td class="num">(67,337)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net decrease in cash and cash equivalents and restricted cash</a></td>
<td class="num">(57,778)<span></span>
</td>
<td class="nump">400,150<span></span>
</td>
<td class="num">(674,948)<span></span>
</td>
<td class="num">(5,173,487)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents and restricted cash</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Beginning</a></td>
<td class="nump">716,780<span></span>
</td>
<td class="nump">1,391,728<span></span>
</td>
<td class="nump">1,391,728<span></span>
</td>
<td class="nump">6,565,215<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Ending</a></td>
<td class="nump">659,002<span></span>
</td>
<td class="nump">1,791,878<span></span>
</td>
<td class="nump">716,780<span></span>
</td>
<td class="nump">1,391,728<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental disclosure of cash flows</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Interest expense paid</a></td>
<td class="nump">5,701<span></span>
</td>
<td class="nump">56,663<span></span>
</td>
<td class="nump">33,180<span></span>
</td>
<td class="nump">285,465<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">27,392<span></span>
</td>
<td class="nump">1,600<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>Non-cash financing and investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty', window );">Purchase of Property and equipment by issuing common stock to a third party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,400,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_IssuanceOfCommonStockForConversionOfDebt', window );">Issuance of common stock for conversion of debt</a></td>
<td class="num">$ (681,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 3,306,112<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InventoryAllowanceForValuationLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of inventory allowance for valuation losses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InventoryAllowanceForValuationLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IssuanceOfCommonStockForConversionOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of common stock for conversion of debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IssuanceOfCommonStockForConversionOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PrepaymentForEquityInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of prepayment for equity investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PrepaymentForEquityInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of purchase of property and equipment by issuing common stock to a third party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseOfPropertyAndEquipmentByIssuingCommonStockToAThirdParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482130/360-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477401/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477401/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 321<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479536/321-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiRealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 23<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in accrued expenses, and obligations classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 912<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478345/912-310-45-11<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidExpensesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) of consideration paid in advance for other costs that provide economic benefits in future periods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidExpensesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInSecurityDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in security deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInSecurityDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-2<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550020016">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Stockholders&#8217; Equity (Deficit) (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2"><div>Common Stock</div></th>
<th class="th"><div>Stock Subscription Receivable</div></th>
<th class="th"><div>Additional Paid-in Capital</div></th>
<th class="th"><sup>[1]</sup></th>
<th class="th"><div>Accumulated Deficit</div></th>
<th class="th"><div>Accumulated Other Comprehensive Income</div></th>
<th class="th"><div>Treasury Stock</div></th>
<th class="th"><div>Non controlling Interest</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">$ (2,257,400)<span></span>
</td>
<td colspan="2" class="nump">$ 58,139,700<span></span>
</td>
<td class="num">$ (38,481,200)<span></span>
</td>
<td class="nump">$ 539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">$ 26,689<span></span>
</td>
<td class="nump">$ 8,870,342<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">2,893,089<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common shares for cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 200<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">3,663,725<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,663,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common shares for cash (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">200,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 193<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">4,891,695<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,891,888<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">193,101<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_StockbasedCompensationForServices', window );">Stock-based compensation for services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">902,960<span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Stock-based compensation for options granted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">1,241,930<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,241,930<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="num">(16,423,239)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">110,865<span></span>
</td>
<td class="num">(16,312,374)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,354,440)<span></span>
</td>
<td colspan="2" class="nump">67,937,050<span></span>
</td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 22<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">140,727<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">140,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">22,341<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">225,740<span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">225,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="num">(1,823,695)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(73,535)<span></span>
</td>
<td class="num">(1,897,230)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">29,109<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">29,109<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Mar. 31, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,308<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,128,700)<span></span>
</td>
<td colspan="2" class="nump">68,077,777<span></span>
</td>
<td class="num">(56,728,134)<span></span>
</td>
<td class="nump">546,237<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">64,019<span></span>
</td>
<td class="nump">1,734,507<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,308,531<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,354,440)<span></span>
</td>
<td colspan="2" class="nump">67,937,050<span></span>
</td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common shares for cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 300<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">1,049,700<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,050,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common shares for cash (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">300,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 52<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">732,696<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">732,748<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">51,941<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets', window );">Issuance of common shares for property</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 370<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">7,399,630<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,400,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets', window );">Issuance of common shares for property (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">370,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_StockbasedCompensationForServices', window );">Stock-based compensation for services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">902,960<span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Issuance of common shares upon exercise of convertible notes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,732<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">3,302,380<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,306,112<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Issuance of common shares upon exercise of convertible notes (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,732,167<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature', window );">Warrant issued with convertible notes payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">1,706,338<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,706,338<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued', window );">Issuance of pre-funded warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">700,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">700,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of pre-funded warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 200<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="num">(200)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of pre-funded warrant (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">200,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="num">(10,515,656)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(394,632)<span></span>
</td>
<td class="num">(10,910,288)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(741)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(741)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan', window );">Distribute as Employee Compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="num">(190,628)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 198,332<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,704<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan', window );">Distribute as Employee Compensation (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">591<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 7,940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(451,480)<span></span>
</td>
<td colspan="2" class="nump">82,636,966<span></span>
</td>
<td class="num">(65,420,095)<span></span>
</td>
<td class="nump">516,387<span></span>
</td>
<td class="num">$ (8,901,668)<span></span>
</td>
<td class="num">(257,078)<span></span>
</td>
<td class="nump">8,130,972<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">7,940,298<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(26,553)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">383,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">383,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Issuance of common shares upon exercise of convertible notes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 752<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">680,248<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">681,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Issuance of common shares upon exercise of convertible notes (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">751,795<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued', window );">Issuance of pre-funded warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="nump">394,071<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">394,071<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,303<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">225,740<span></span>
</td>
<td colspan="2" class="nump">1,934,452<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,161,495<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Stock-based compensation (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,302,726<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="num">(3,932,976)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(48,043)<span></span>
</td>
<td class="num">(3,981,019)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue', window );">Repurchase of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 703<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(703)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodShares', window );">Repurchase of common stock (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">703,496<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td colspan="2" class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(283,064)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(283,064)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Mar. 31, 2024</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 10,698<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">$ (225,740)<span></span>
</td>
<td colspan="2" class="nump">$ 86,029,237<span></span>
</td>
<td class="num">$ (69,353,071)<span></span>
</td>
<td class="nump">$ 233,323<span></span>
</td>
<td class="num">$ (8,902,371)<span></span>
</td>
<td class="num">$ (305,121)<span></span>
</td>
<td class="nump">$ 7,486,955<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2024</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,698,315<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(26,553)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="11"></td></tr>
<tr><td colspan="11"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CumulativeTransactionAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cumulative transaction adjustments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CumulativeTransactionAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockbasedCompensationForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents stock-based compensation for services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockbasedCompensationForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in additional paid in capital (APIC) resulting from recognition of deferred taxes for convertible debt with a beneficial conversion feature.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 51<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482663/740-10-55-51<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 25<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481284/470-20-25-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of capital stock issued (purchased by employees) in connection with an employee stock ownership plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 40<br> -Section 25<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480637/718-40-25-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gross value of stock issued during the period upon the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate value of stock issued during the period as a result of employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 40<br> -Section 25<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480637/718-40-25-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedAndRetiredDuringPeriodValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedDuringPeriodShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> 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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553109264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Description of Business<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization and Description of Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">ORGANIZATION AND DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as including Stanford
University, University of California San Fransisco (UCSF) and Cedar Sinai Medical Centre (CSMC). BriVision had no predecessor operations
prior to its formation on July 21, 2015.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Acquisition of AiBtl BioPharma Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 12, 2023, the Company and one
of its subsidiaries, BioLite, Inc. (&#8220;BioLite Taiwan&#8221;) each entered into a multi-year, global licensing agreement with AiBtl
BioPharma Inc. (&#8220;AIBL&#8221;, or the acquired company) for the Company and BioLite Taiwan&#8217;s CNS drugs with the indications
of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (collectively, the &#8220;Licensed Products&#8221;).
The potential license will cover the Licensed Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite Taiwan received 23 million shares of AIBL stock and as a result, the Company has a controlling
interest over AIBL. If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $3,500,000 and royalties
equaling 5% of net sales, up to $100 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company concluded the assets acquired
and liabilities assumed did not meet the definition of a business as a limited number of inputs were acquired but no substantive business
processes or signs of output were acquired. As such, the acquisition was accounted for as an asset purchase. The purchase consideration
was nonmonetary assets (patent) and transfer on November12, 2023. The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.</span></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/235/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/275/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/205/tableOfContent<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553319728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Liquidity and Going Concern<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LiquidityAndGoingConcernAbstract', window );"><strong>Liquidity and Going Concern [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LiquidityAndGoingConcernTextBlock', window );">LIQUIDITY AND GOING CONCERN</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">2. LIQUIDITY AND GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accompanying unaudited interim consolidated
financial statements have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern
basis. The going concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts
disclosed in the unaudited interim consolidated financial statements. The Company&#8217;s ability to continue as a going concern depends
upon its ability to market and sell its products to generate positive operating cash flows. For the three months ended March 31, 2024,
the Company reported net loss of $3,981,019. As of March 31, 2024, the Company&#8217;s working capital deficit was $4,839,164. In addition,
the Company had net cash outflows of $473,161 from operating activities for the three months ended March 31, 2024. These conditions give
rise to substantial doubt as to whether the Company will be able to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private of public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations. Management is committed to enhancing operations to generate positive cash flows and plans to secure additional
capital through private or public offerings.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">2. LIQUIDITY AND GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accompanying financial statements have
been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2023, the Company reported net loss of $10,910,288. As of December 31,
2023, the Company&#8217;s working capital deficit was $4,275,781.&#160; In addition, the Company had net cash outflows of $4,235,845&#160;from
operating activities for the year ended December 31, 2023. These conditions give rise to substantial doubt as to whether the Company
will be able to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">To sustain its ability to support the Company&#8217;s
operating activities, the Company may have to consider supplementing its available sources of funds through the following sources:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">cash generated from
    operations;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">other available sources
    of financing from Taiwan banks and other financial institutions; and</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">financial support from
    the Company&#8217;s related party and shareholders.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private or public offerings, or financial support from
related parties or shareholders. If the Company is not able to generate positive operating cash flows, and raise additional capital,
there is the risk that the Company may not be able to meet its short-term obligations. All of these factors raise substantial doubt about
the ability of the Company to continue as a going concern. The audited financial statements for the years ended December 31, 2023 and
2022 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability
and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to
continue as a going concern.</span></p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of liquidity and going concern.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553110560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Basis of Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The unaudited interim consolidated financial
statements do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information
and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed
or omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#8217;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal
recurring nature, as necessary for the fair statement of the Company&#8217;s financial position as of March 31, 2024, and results of
operations and cash flows for the three months ended March 31, 2024 and 2023. The unaudited interim consolidated balance sheet as of
December 31, 2023 has been derived from the audited financial statements at that date but does not include all the information and footnotes
required by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year
or for any future period. These financial statements should be read in conjunction with the audited consolidated financial statements
as of and for the years ended December 31, 2023 and 2022, and related notes included in the Company&#8217;s audited consolidated financial
statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accompanying unaudited consolidated interim
financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America
(the &#8220;U.S. GAAP&#8221;). All significant intercompany transactions and account balances have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s unaudited financial statements are expressed in U.S. dollars.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Reclassifications of Prior Year Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Certain prior year unaudited consolidated
interim balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current
year presentation. These reclassifications had no effect on the reported results of operations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Use of Estimates</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Fair Value Measurements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid
expenses and other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate
fair value due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes
payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and
the duration to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the
interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Cash and Cash Equivalents</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of March 31, 2024 and December 31, 2023, the Company&#8217;s
cash and cash equivalents amounted $30,489 and $60,155, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Restricted Cash </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of March 31, 2024 and December 31, 2023, the Company&#8217;s restricted
cash amounted $628,513 and $656,625, respectively.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of Credit Risk</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of clients</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of March 31, 2024, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the three months ended March 31, 2024,
one major client, manufactures a wide range of pharmaceutical products, accounted for 100% of the Company&#8217;s total revenues. For
the three months ended March 31, 2023, one major client, manufacturing drugs, dietary supplements, and medical products, accounted for
84.78% of the Company&#8217;s total revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Accounts receivable and allowance for expected credit losses
accounts</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Allowance for expected credit losses accounts
was $616,448 and $616,505 as of March 31, 2024 and December 31, 2023, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Revenue Recognition</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(i) Non-refundable upfront payments</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(ii) Milestone payments</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iii) Multiple Element Arrangements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iv) Royalties and Profit Sharing Payments</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Property and Equipment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">3 ~ 6</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Construction-in-Progress</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Impairment of Long-Lived Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Long-term Equity Investment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Other-Than-Temporary Impairment</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;font-size: 6pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table>
<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairment of equity investments were $0 for the three months ended March 31, 2024 and 2023, respectively.</span></td></tr> </table>
<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Goodwill</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company completed the required testing
of goodwill for impairment as of March 31, 2024 and December 31, 2023, and determined that goodwill was impaired because of the current
financial condition of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume
increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill
is not reasonably assured.</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Warrants</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Convertible Notes</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#8220;ASC 480&#8221;) and ASC 815, Derivatives and Hedging (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Beneficial Conversion Feature</span></p>

<p style="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Research and Development Expenses</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For CDMO business unit, the Company accounts
for R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC
730&#8221;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Post-retirement and post-employment benefits</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $2,379 and $2,804 for the three months ended March 31, 2024 and 2023,
respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Stock-based Compensation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock
Compensation&#8221;. Total employee stock-based compensation expenses were $1,935,755 and $0 for the three months ended March 31, 2024
and 2023, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $609,240 and $366,489 for the three months ended March 31, 2024 and 2023, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Income Taxes</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the three months ended March 31, 2024 and 2023. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Valuation of Deferred Tax Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Loss Per Share of Common Stock</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share
except that the denominator is increased to include the number of additional common stock that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Commitments and Contingencies</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Foreign-currency Transactions</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Translation Adjustment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Recent Accounting Pronouncements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Basis of Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;)
and pursuant to the regulations of the Securities and Exchange Commission (the &#8220;SEC&#8221;). All significant intercompany transactions
and account balances have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Reclassifications of Prior Year Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Certain prior year unaudited consolidated
balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Fiscal Year</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Use of Estimates</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Stock Reverse Split</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-K reflect this 1-for-10 reverse stock split.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Fair Value Measurements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1&#8211;&#160;Inputs
    are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2&#8211;&#160;Inputs
    other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as
    quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
    or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3&#8211;&#160;Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accrued expenses and other current liabilities, and due to related parties approximate fair
value due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loans, convertible notes payable,
and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of Credit Risk</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of Clients</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2022, the most major clients,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 71.89%
of the Company&#8217;s total account receivable; the second major client with its Chairman being the Board of Director of BioKey, accounted
for 16.62% of the Company&#8217;s total account receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the year ended December 31, 2023, the
most major client, distributing nutritional supplement in Asia Pacific, accounted for 80.04% of the Company&#8217;s total revenues. For
the year ended December 31, 2022, one major client, who is a Shareholder of the Company that works in development and commercialization
of new drugs in Taiwan, accounted for 93.22% of the Company&#8217;s total revenues.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company considers highly liquid investments
with maturities of three months or less to be cash equivalents when purchased. As of December 31, 2023 and 2022, the Company&#8217;s
cash and cash equivalents amounted to $60,155 and $85,265, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Restricted Cash </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Restricted cash primarily consist of cash
held in a reserve bank account in Taiwan. As of December 31, 2023 and 2022, the Company&#8217;s restricted cash amounted $656,625 and
$1,306,463, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Inventory</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Accounts receivable and allowance for expected credit losses
accounts</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Allowance for expected credit losses accounts
was $616,505 and $194,957 as of December 31, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Revenue Recognition</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(i) Non-refundable upfront payments</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(ii) Milestone payments</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iii) Multiple Element Arrangements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iv) Royalties and Profit Sharing Payments</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Property and Equipment, net</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Property and equipment, net is carried at
cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of
the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Estimated&#160;Life<br/>
in Years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Construction-in-Progress</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Impairment of Long-Lived Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Long-term Equity Investment</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Other-Than-Temporary Impairment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2023 and 2022, respectively.&#160;&#160;</span></p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Goodwill</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company completed the required testing
of goodwill for impairment as of December 31, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Convertible Notes Payable</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Beneficial Conversion Feature</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Warrants</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#8220;ASC 480&#8221;) and ASC 815, Derivatives and Hedging (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Research and Development Expenses</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Post-retirement and post-employment benefits</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $10,314 and $13,031&#160;for the years ended December 31, 2023 and
2022, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Stock-based Compensation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $0 and $1,241,930 for the years ended December 31, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $1,635,708&#160;and $5,794,848 for the years ended December 31, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Income Taxes</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under ASC 740, a tax position is recognized
as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the years ended December
31, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods,
disclosures and transition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Valuation of Deferred Tax Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Loss Per Share of Common Stock</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Commitments and Contingencies</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Foreign-currency Transactions</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Translation Adjustment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Recent Accounting Pronouncements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</span></p><span></span>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552948064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Collaborative Agreements<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_CollaborativeAgreementsAbstract', window );"><strong>Collaborative Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementDisclosureTextBlock', window );">COLLABORATIVE AGREEMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">4. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Collaborative agreements with BHK, a
related part</span></b><span style="-sec-ix-redline:true;text-decoration:underline">y</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of March 31, 2024 and December
31, 2023, the Company has not earned the royalty under the BHK Co-Development Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64&#160;million, as collaboration revenue when all research, technical, and
development data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the
delivered items have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research,
technical, data and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions
made by BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite
Taiwan and BHK in this BHK Collaborative Agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition to the total of NT$50 million,
approximately equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of March 31, 2024 and December 31, 2023, the Company has not earned the royalty under the BHK Collaborative Agreements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On May 26, 2017, BriVision entered into a
co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 10, 2022, the Company expanded its
co-development partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene
to guide three Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic
cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA
IND regulatory requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $3.0 million
over a 3-year period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.
The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning 31.62% of Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As part of the Rgene Studies, the Company
agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. The Company may convert the Note at any
time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of
the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the
Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided.
Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning 12.8% of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Rgene Studies is a related party transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 24, 2017, BriVision entered into a
collaborative agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company
issued 428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst
(the &#8220;Total Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24,
2017 (the &#8220;Collaborative Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing
right to co-develop BFC-1401 or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the
Company issued 414,702 shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to
BioFirst in connection with a loan provided to BriVision from BioFirst.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. Further clinical development was put on hold due to the lack of funding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D institutions. Currently, BioFirst&#8217;s
main research and development product is the vitreous substitute (Vitargus<sup>&#174;</sup>), licensed by the National Health Research
Institutes. Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous
substitutes by minimizing medical complications and reducing the need for additional surgeries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">4. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Collaborative agreements with BHK, a
related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(i)</b></span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015,
    BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development
    Agreement&#8221;), pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple
    Negative Breast Cancer (TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual
    property rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be
    shared 50/50 between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date
    of first commercial sale of the Product in in Asia excluding Japan.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of December 31, 2023 and 2022,
the Company has not earned the royalty under the BHK Co-Development Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of December 31, 2023 and 2022, the Company has not earned the royalty under the BHK Collaborative Agreements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioLite,
Inc., a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company entered into a collaborative agreement
with BioLite, Inc. on December 29, 2015, and then entered into two addendums to such agreement, as amended and revised, (the &#8220;BioLite
Agreement&#8221;). The majority shareholder of BioLite is one of the Company&#8217;s subsidiaries, Mr. Jiang, the Company&#8217;s Chairman
is a director of BioLite and Dr. Jiang, the Company&#8217;s Chief Strategy Officer and a director, is the Chairman of BioLite.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to the BioLite Agreement, the Company
acquired the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with
the terms of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company
or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set
forth in the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products
when ABV-1501 is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it
may not receive the rest of the payments from the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">According to the BioLite Agreement, after
Phase II clinical trials are completed, 15% of the Milestone Payment becomes due and shall be paid in two stages: (i) 5% no later than
December 31, 2021 (the &#8220;December 2021 Payment&#8221;) and (ii) 10% no later than December 31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 12, 2022, the Company&#8217;s
Board of Directors determined that the December 2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain
outstanding debt, in the amount of $5,000,000, that BioLite owes the Company as of December 31, 20212023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 22, 2022, the parties entered
into an amendment to the BioLite Agreement allowing the Company to make all payments due under the Agreement via the forgiveness of debt,
in equal value, owed by BioLite to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">This was a related party transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On May 26, 2017, BriVision entered into a
co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 10, 2022, the Company expanded its
co-development partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene
to guide three Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic
cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA
IND regulatory requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $3.0 million
over a 3-year period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.
The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning 31.62% of Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As part of the Rgene Studies, the Company
agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the first half of 2024, either by cash or conversion of shares of Rgene. The Company may convert the Note
at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount
of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in
the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service
Agreement will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is
provided. Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning 12.8% of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Rgene Studies is a related party transaction.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true"><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 24, 2017, BriVision entered into a
collaborative agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued
414,702 shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing from domestic R &amp; D institutions. Currently, the main research and development
product is the vitreous substitute (Vitargus&#174;) Licensed by the National Health Research Institutes. Vitargus is the world&#8217;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p><span></span>
</td>
</tr>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 808<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 808<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Topic 808<br> -Publisher FASB<br> -URI https://asc.fasb.org/808/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553045872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">5. PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Property and equipment as of March 31, 2024
and December 31, 2023 are summarized as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 82%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Land</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">347,856</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">363,416</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Construction-in-Progress</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,400,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,400,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Buildings and leasehold improvements</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,222,222</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,227,431</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,133,899</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,138,675</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Office equipment</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">167,575</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">174,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">11,271,552</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">11,304,319</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: accumulated depreciation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,322,402</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,335,041</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Property and equipment, net</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,949,150</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,969,278</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Construction-in-progress consists of the property
recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with Zhong Hui Lian He Ji Tuan,
Ltd. (the &#8220;Zhonghui&#8221;). Pursuant thereto, the Company acquired 20% of the ownership of certain property and a parcel of the
land, with a view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the
areas of ABVC&#8217;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base
for the China market and global development of these interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The valuation of such property is US$37,000,000;
based on the Company&#8217;s 20% ownership, the Company acquired the value of US$7,400,000. In exchange, the Company issued to Zhonghui
an aggregate of 370,000 shares (the &#8220;Shares&#8221;) of common stock, at a per share price of $20.0. The Shares are subject to a
lock-up period of one year following the closing date of the transaction. In addition, the parties agreed that, after one year following
the closing of the transaction, if the market value of the Shares or the value of the Property increases or decreases, the parties will
negotiate in good faith to make reasonable adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The asset ownership certification is in the
application process. However, the Company&#8217;s ownership rights to the property and the associated land parcel, or a suitable replacement
property, are safeguarded under the terms of the cooperation agreement, which is legally binding and enforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Construction-in-progress is planned to
finish before the end of 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Depreciation expenses were $1,286 and $6,493
for three months ended March 31, 2024 and 2023, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">5. PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"><span style="-sec-ix-redline:true;-keep: true">Property
and equipment as of December 31, 2023 and 2022 are summarized as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Land</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">363,416</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">361,193</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Construction-in-Progress</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,400,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-241"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Buildings and leasehold improvements</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,227,431</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,226,687</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,138,675</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,116,789</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Office equipment</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">174,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">173,766</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">11,304,319</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,878,435</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,335,041</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,304,457</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,969,278</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">573,978</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Construction-in-progress consists of the property
recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with Zhong Hui Lian He Ji Tuan,
Ltd. (the &#8220;Zhonghui&#8221;). Pursuant thereto, the Company acquired 20% of the ownership of certain property and a parcel of the
land, with a view to jointly develop the property into a healthcare center for senior living, long-term care, and medical care in the
areas of ABVC&#8217;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems. The plan is to establish a base
for the China market and global development of these interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The valuation of such property is US$37,000,000;
based on the Company&#8217;s 20% ownership, the Company acquired the value of US$7,400,000. In exchange, the Company issued to Zhonghui
an aggregate of 370,000 shares (the &#8220;Shares&#8221;) of common stock, at a per share price of $20.0. The Shares are subject to a
lock-up period of one year following the closing date of the transaction. In addition, the parties agreed that, after one year following
the closing of the transaction, if the market value of the Shares or the value of the Property increases or decreases, the parties will
negotiate in good faith to make reasonable adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The asset ownership certification is in the
application process. However, the Company&#8217;s ownership rights to the property and the associated land parcel, or a suitable replacement
property, are safeguarded under the terms of the cooperation agreement, which is legally binding and enforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Construction-in-progress is planned to
finish before the end of 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Depreciation expenses were $28,531&#160;and
$23,799 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, Land with book value amounted
to approximately $363,416 and $361,193, respectively, were pledged for obtaining bank loan (see Notes 9 Bank loans).</span></p><span></span>
</td>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/360/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552962176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermInvestmentsAbstract', window );"><strong>Long-Term Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentTextBlock', window );">LONG-TERM INVESTMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">6. LONG-TERM INVESTMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Ownership percentage</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Accounting</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Name of related party</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; 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text-align: left"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 15%; 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margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Genepharm Biotech Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">22,021</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">782,995</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Sub total</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">810,977</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">847,252</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Equity Method Investments, net</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,663,537</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,680,488</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Rgene Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-208"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-209"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,474,514</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,527,740</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation
    (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of March 31, 2024 and
December 31, 2023, the Company owns 18.68% and 18.68% common stock shares of BioFirst, respectively. The Company made a prepayment for
equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $2,688,578, recorded
as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration
process for this investment. The initial prepayment was $1,895,556, which is a portion of the prepayment as of December 31, 2022, and
was converted into 994,450 shares of BioFirst stock. As of March 31, 2024, the amount of prepayment for long-term investments in BioFirst
is $1,124,842.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,439,444</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,451,877</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">651,560</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">686,206</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,663,111</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,286,058</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">101,908</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">347,193</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Stockholders&#8217; Equity (Deficit)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(674,015</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(495,168</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">Statement of Operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">363</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-210"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">220</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-211"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(203,077</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(406,233</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of losses from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-212"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-213"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and Chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to account for its equity investment
as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
March 31, 2024 and December 31, 2023, the Company owns 26.65% and 26.65% Common Stock shares of Rgene, respectively.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-sec-ix-redline:true;-keep: true">Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">49,496</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">50,538</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">238,193</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">250,716</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,535,581</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,591,960</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,194</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">811</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Shareholders&#8217; Deficit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,249,086</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,291,517</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">Statement of Operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-214"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-215"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross Profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-216"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-217"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(56,567</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(81,842</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of loss from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-218"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-219"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">&#160;</i></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">During the three months ended March
31, 2024 and 2023, there is no disposition of long-term investment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses on Equity Investments</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The components of losses on equity investments
for each period were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three&#160;months&#160;Ended<br/>
    March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of equity method investee losses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-220"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-221"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b style="-sec-ix-redline:true;-keep: true">6. LONG-TERM INVESTMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b style="-sec-ix-redline:true;-keep: true">&#160;&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Ownership percentage</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Accounting</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Name of related party</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">treatments</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 11%; 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background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.90</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.90</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">18.68</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">15.51</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Equity&#160;Method</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Rgene Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">26.65</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">26.65</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Equity Method</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 33%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of related party</b></span></td> <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 66%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent the investee relies on the Company for its business &#160;</b></span></td></tr> <tr style="background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr> <tr> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr> <tr style="background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr> <tr> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></td></tr> <tr style="background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">818,018</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">813,014</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in"><span style="-sec-ix-redline:true;-keep: true">Subtotal</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">847,252</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">842,070</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Equity Method Investments, net</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    Corporation<sup>(a)</sup></span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,680,488</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-242"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
    Corporation<sup>(b)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-243"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-244"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.25in"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,527,740</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">842,070</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of December 31, 2023 and
2022, the Company owns 18.68% and 15.51% common stock shares of BioFirst, respectively. The Company made a prepayment for
equity investment in BioFirst to purchase additional shares to be issued by BioFirst in the aggregate amount of $2,688,578, recorded
as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company successfully completed the registration
process for this investment. The initial prepayment was $1,895,556, which is a portion of the prepayment as of December 31, 2022, and
was converted into 994,450 shares of BioFirst stock. As of December 31, 2023, the amount of prepayment for long-term investments in Biofirst
is $1,124,842.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"><i style="-sec-ix-redline:true;-keep: true">&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">Balance Sheet</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,451,877</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,543,151</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">686,206</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">739,472</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,286,058</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,663,051</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">347,193</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">103,447</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Stockholders&#8217; Equity</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(495,168</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(483,874</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">Statement of operation</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">734</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">30,162</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">289</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">8,239</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,194,797</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,274,539</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of losses from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(221,888</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-245"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment
as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
December 31, 2023 and 2022, the Company owns 26.65% and 26.65% common stock shares of Rgene, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-sec-ix-redline:true;-keep: true">Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">68,302</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,591,960</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,478,868</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">811</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,441</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Shareholders&#8217; Deficit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,291,517</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,481,309</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i style="-sec-ix-redline:true;-keep: true">Statement of operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-246"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-247"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross Profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-248"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-249"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(291,522</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,550,123</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of loss from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-250"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-251"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">During the years ended December
31, 2023 and 2022, there is no disposition of long-term investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss on investment in
    equity securities</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The components of loss on investment in equity
securities for each period were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of equity method investee losses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(221,888</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-252"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/320/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Topic 321<br> -Publisher FASB<br> -URI https://asc.fasb.org/321/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Topic 325<br> -Publisher FASB<br> -URI https://asc.fasb.org/325/tableOfContent<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553161328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Convertible Notes Payable<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract', window );"><strong>Convertible Notes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">CONVERTIBLE NOTES PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">7. CONVERTIBLE NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;),
for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into shares of the Company&#8217;s common stock
at an initial conversion price of $1.05 per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also issued Lind
a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to 5,291,667 shares of the Company&#8217;s common stock
at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with the Note,
Note Shares and Warrants, the &#8220;Lind Securities&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Beginning with the date that is six months
from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company shall pay Lind an amount equal
to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to or on the Maturity Date or, if
earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof (the &#8220;Monthly Payments&#8221;).
At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of the Company&#8217;s common stock, or
(iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined by dividing (x) the principal amount
being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading days prior to the applicable payment
date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may make any Monthly Payments in shares
of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a cash premium of 5% of such Monthly
Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to 120%&#160;of the then outstanding principal amount of the
Lind Note (the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the other Transaction Documents.
The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced
to 115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#8217;s market capitalization being below $12.5 million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#8217;s
control. &#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Lind Warrant may be exercised via cashless
exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $1,000,000, for a purchase price of $833,333, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share. The warrants were valued using the Black-Scholes model. The fair value of
the warrants was determined to be $394,071, which was recorded to debt discount.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of March 31, 2024 and December 31, 2023,
the aggregate carrying values of the convertible debentures were <span style="-sec-ix-hidden: hidden-fact-222">$842,567</span>&#160;and $569,456, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Total interest expenses in connection with
the above convertible note payable were $672,016&#160;and $31,587 for the three months ended March 31, 2024 and 2023, respectively<span style="-sec-ix-hidden: hidden-fact-223">.</span>&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">7. CONVERTIBLE NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;),
for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into shares of the Company&#8217;s common stock
at an initial conversion price of $1.05 per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also issued Lind
a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to 5,291,667 shares of the Company&#8217;s common stock
at an initial exercise price of $1.05 per share for a period of 5 years, subject to adjustment that immediately upon such issuance or
sale, the Exercise Price in effect immediately prior to such issuance or sale shall be reduced (and in no event increased) to an Exercise
Price equal to the consideration per share paid for such Additional Shares of Common Stock. The warrants were valued using the Black-Scholes
model. The fair value of the warrants was determined to be $1,225,543, which was recorded to debt discount.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Beginning with the date that is six months
from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company shall pay Lind an amount equal
to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to or on the Maturity Date or, if
earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof (the &#8220;Monthly Payments&#8221;).
At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of the Company&#8217;s common stock, or
(iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined by dividing (x) the principal amount
being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading days prior to the applicable payment
date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may make any Monthly Payments in shares
of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a cash premium of 5% of such Monthly
Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to 120%&#160;of the then outstanding principal amount of the
Lind Note (the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the other Transaction Documents.
The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory Default Amount was reduced
to 115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind also agreed to waive any default
associated with the Company&#8217;s market capitalization being below $12.5 million for 10 consecutive days through February 23, 2024,
but retained its right to convert its Note. In addition, if the Company is unable to increase its market capitalization and is unable
to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of default under the Lind Note,
which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results of operations. The Company
cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability to increase its market
capitalization, as such metric is not within the immediate control of the Company and depends on a variety of factors outside the Company&#8217;s
control. &#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Lind Warrant may be exercised via cashless
exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2023 and 2022, the aggregate
carrying values of the convertible debentures were $569,456 and $0, respectively; and accrued convertible interest were both $0.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Total interest expenses in connection with
the above convertible note payable were $2,412,951 and $0 for the years ended December 31, 2023 and 2022, respectively.</span></p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553056624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Expenses and Other Current Liabilities<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract', window );"><strong>Accrued Expenses and Other Current Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock', window );">ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued research and development expense</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,799,583</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,799,583</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued compensation and employee benefits</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,061,083</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,184,505</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued royalties</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">262,296</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">274,028</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Others</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">927,883</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">438,264</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">4,050,845</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,696,380</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued research and development expense</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,799,583</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,600,221</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued compensation and employee benefits</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,184,505</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">568,865</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued royalties</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">274,028</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">272,352</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Others</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">438,264</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">468,150</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,696,380</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,909,587</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 720<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553161328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowingsAbstract', window );"><strong>Bank Loans [ Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTextBlock', window );">BANK LOANS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">9. BANK LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Cathay United Bank</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">234,750</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">245,250</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">CTBC Bank</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">626,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">654,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">860,750</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">899,250</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Cathay United Bank</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in a credit limit amount of
NT$7,500,000, equivalent to $234,750. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest
at a floating rate of prime rate plus 1.31%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. The
Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement
with the same principal amount of NT$7,500,000, equivalent to $234,750 for one year, which is due on September 6, 2023. On September
6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $234,750
for one year, which is due on September 6, 2024. As of March 31, 2024 and December 31, 2023, the effective interest rates per annum was
2.92% and 2.87%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan, and is also personal guaranteed
by the Company&#8217;s chairman.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Interest expenses were $1,736 and $1,649 for
the three months ended March 31, 2024 and 2023, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">CTBC Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in a credit
limit amount of NT$10,000,000, equivalent to $313,000, and NT$10,000,000, equivalent to $313,000, respectively. Both two loans with the
same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC
for one year. The Company renews the agreement with the bank every year.&#160;The loan balances bear interest at a fixed rate of 2.5%
per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed
by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan has opened a TCD account with CTBC
bank to guarantee the loan going forward.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Interest expenses were $3,964 and $3,831 for
the three months ended March 31, 2024 and 2023, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Cathay Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 21, 2019, the Company received
a loan in the amount of $500,000 from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On June 30, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, the Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On October 31, 2021, the Company renewed the Loan Agreement with
the principal amount of $650,000 for twelve months, which is due on October 30, 2022. On September 24, 2021, the Cathay Bank has increased
the line of credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding
loan balance was $1,000,000&#160;as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid. As of
March 31, 2024 and December 31, 2023, the effective interest rates per annum was 0%&#160;and 0%,&#160;respectively and the outstanding
loan balance were $0 and $0.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Interest expenses were $1,736 and $10,209
for the three months ended March 31, 2024 and 2023, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">9. BANK LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loans consists of the following:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Cathay United Bank</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">245,250</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">243,750</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">CTBC Bank</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">654,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">650,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Cathay Bank</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-253"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,000,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">899,250</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,893,750</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Cathay United Bank</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in a credit limit amount of
NT$7,500,000, equivalent to $245,250. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest
at a floating rate of prime rate plus 1.31%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. The
Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement
with the same principal amount of NT$7,500,000, equivalent to $245,250 for one year, which is due on September 6, 2023. On September
6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $245,250
for one year, which is due on September 6, 2024. As of December 31, 2023&#160;&#160;and December 31, 2022, the effective interest rates
per annum was 2.87%&#160;and 2.67%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan, and is
also personal guaranteed by the Company&#8217;s chairman.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Interest expenses were $6,856 and $5,960 for
the years ended December 31, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">CTBC Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in a credit
limit amount of NT$10,000,000, equivalent to $327,000, and NT$10,000,000, equivalent to $327,000, respectively. Both two loans with the
same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC
for one year. The Company renews the agreement with the bank every year.&#160;The loan balances bear interest at a fixed rate of 2.5%
per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed
by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan has opened a TCD account with CTBC
bank to guarantee the loan going forward.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Interest expenses were $15,610 and $12,220
for the years ended December 31, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Cathay Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 21, 2019, the Company received
a loan in the amount of $500,000 from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On June 30, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, the Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On October 31, 2021, the Company renewed the Loan Agreement with
the principal amount of $650,000 for twelve months, which is due on October 30, 2022. On September 24, 2021, the Cathay Bank has increased
the line of credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding
loan balance was $1,000,000&#160;as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid. As of
December 31, 2023 and 2022, the effective interest rates per annum was 0%&#160;and 8%,&#160;respectively and the outstanding loan balance
were $0 and $1,000,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Interest expenses were $10,209 and $46,957
for the years ended December 31, 2023 and 2022, respectively.</span></p><span></span>
</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550617888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Parties Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">RELATED PARTIES TRANSACTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">10. RELATED PARTIES TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The related parties of the Company with whom
transactions are reported in these financial statements are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 49%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of entity or Individual</b></span></td> <td style="width: 2%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship with the Company and its subsidiaries</b></span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr> <tr> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the &#8220;Rgene&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</span></td></tr> <tr> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the &#8220;YuanGene&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the &#8220;AsiaGene&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr> <tr> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd. 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(the &#8220;Lion Arts&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr> <tr> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. 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(the &#8220;LBG USA&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr> <tr> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the &#8220;LionGene&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="vertical-align: top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co., Ltd. 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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Accounts receivable - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable due from related parties
consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Due from related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Amount due from related parties consisted
of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Due from related&#8211;party - Current</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">541,372</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">541,486</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioFirst</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">346,565</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">206,087</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">887,937</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">747,573</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Due from related parties &#8211; Non-Current</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst (Australia)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">839,983</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">839,983</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">123,363</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">963,346</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">953,499</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: allowance for expected credit losses accounts</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(839,983</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(839,983</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">123,363</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 16, 2022, the Company entered into a one-year convertible loan with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

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<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Amount due to related parties consisted of
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

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</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">10. RELATED PARTIES TRANSACTIONS</b>&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The related parties of the company with whom
transactions are reported in these financial statements are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 33%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of entity or Individual</b></span></td> <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 66%; border-bottom: black 1.5pt solid; text-align: center"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship with the Company and its subsidiaries</b></span></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;)</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr> <tr style="vertical-align: top; "> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst (Australia) Pty Ltd. 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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Accounts receivable - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable due from related parties
consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">GenePharm Inc.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-254"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">142,225</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">615,118</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">757,343</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Revenue - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Revenue due from related parties consisted
of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December&#160;31,</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December&#160;31,</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 78%"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene</span></td>
    <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">2,055</span></td>
    <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>904,043</b></span></td>
    <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: black 4.5pt double"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2,055</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: black 4.5pt double"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>904,043</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Due from related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Amount due from related parties consisted
of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Due from related party - Current</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">541,486</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">513,819</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioFirst</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">206,087</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-255"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">747,573</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">513,819</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">Due from related parties - Non-current, net</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst (Australia)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">839,983</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">$&#8239;752,655</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">112,822</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">953,499</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">865,477</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: allowance for expected credit losses accounts</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(839,983</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. On July 27, 2021, the Company repaid a loan 249,975 to BioFirst (Australia). On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum. In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. &#160;During the first quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $88,091 to increase the cost for upcoming projects. During the second quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $25,500 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. For accounting purpose, the due from and due to related party balances was being net off. As of December 31, 2023 and December 31, 2022, the outstanding loan balance and allocated research fee was $681,185 and $660,484, respectively; and accrued interest was $158,798 and $92,171, respectively.&#160; The outstanding amount was settled in 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The balances mainly represent advances to BioFirst (Australia) for research and development purposes. The business conditions of BioFirst (Australia) deteriorated and, as a result, the Company recognized expected credit losses of $839,983 for the year ended December 31, 2023.</span></p></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 4). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2023 and 20212 due from BHK was $113,516 and $112,822, respectively. </span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Due to related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Amount due to related parties consisted of
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">BioFirst</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-256"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">188,753</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">19,789</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">19,789</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Due to shareholders</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">152,382</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">151,450</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">359,992</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing. The outstanding amount was being net off with amount due from BioFirst in 2023.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2023 and 2022, the outstanding balance due to the Jiangs amounted to $19,789 and $19,789, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2023 and 2022, the outstanding principal and accrued interest was $152,382 and $151,450, respectively. Interest expenses in connection with these loans were $20,094 and $21,378 for the years ended December 31, 2023 and 2022, respectively.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/850/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-6<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553018992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">11. INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets (liability) as of March 31, 2024
and December 31, 2023 consist approximately of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31, <br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Loss on impairment of Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">644,978</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">713,223</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net operating loss carryforwards</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,607,804</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,568,391</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Operating lease assets</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, Gross</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,252,782</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,281,614</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Valuation allowance</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,252,782</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,281,614</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-224"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-225"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">11. INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="-sec-ix-redline:true;-keep: true">Income tax
expense for the years ended December 31, 2023 and 2022 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Current:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Federal</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-258"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-259"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">State</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-260"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,400</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">140,338</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-261"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total Current</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">140,338</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,400</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Deferred:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">Federal</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-262"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-263"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">State</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-264"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-265"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Foreign</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">115,668</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">795,378</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total Deferred</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">115,668</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">795,378</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total provision for income taxes</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">256,006</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">797,778</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets (liability)
as of December 31, 2023 and 2022 consist approximately of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Loss on impairment of Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">713,223</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">709,961</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net operating loss carryforwards</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,568,391</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,866,623</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Tax credit of investment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-266"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-267"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Operating lease assets</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, Gross</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,281,614</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,576,584</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Valuation allowance</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,281,614</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,459,474</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-268"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">117,110</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income tax.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553029264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">EQUITY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">12. EQUITY</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 3, 2023, the Company issued&#160;223,411&#160;shares
of common stock to a consultant for providing consulting services on listing to NASDAQ in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $1.05&#160;per share, subject to adjustment. The Company also issued Lind a common stock
purchase warrant to purchase up to&#160;5,291,667&#160;shares of the Company&#8217;s common stock at an initial exercise price of $1.05&#160;per
share, subject to adjustment. During the period ended March 31, 2024, the Company has been repaying Lind with securities for 751,795
shares, totaling $681,000.&#160;During July 2023, the warrant exercise price was reset to $3.5 in accordance to the issuance of common
stock in relation to securities purchase agreement on July 2023. As of March 31, 2024, the warrant has not yet been exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 27, 2023, the Company entered into
that certain securities purchase agreement. relating to the offer and sale of 300,000 shares of common stock, par value $0.001 per share
and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered direct offering. Pursuant to the Purchase
Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $3.50, for gross proceeds
of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded warrants were exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On August 14, 2023, the Company entered into
a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership of a property and the parcel of the
land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued to Zhonghui, an aggregate of 370,000
shares of the Company&#8217;s common stock, at a per share price of $20.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount. An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $1,000,000, for a purchase price of $833,333, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 27, 2024, the Company granted 1,241,615
restricted shares to its employees and directors under the 2016 Equity Incentive Plan, with an issuance date of February 2, 2024. These
shares are subject to a three-year restriction period.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">12. EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In January 2022, the Company agreed to pay
the deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007 shares of unrestricted common stock, valued
at $3.29 per share on the grant date. These shares have been issued in January 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In March 2022, the Company issued 75,000 common
stock to&#160;BarLew Holdings, LLC for consulting and advisory services amounted to $169,500, valued at $2.26 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock at an
offering price of $2.11 per share in a registered direct offering. The shares of the Company&#8217;s common stock were issued for gross
proceeds of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering, the Company will also issue
5-year warrants to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share. As of December 31, 2023, these
warrants have been issued but not exercised.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On December 1, 2022, the Company issued&#160;125,000&#160;and&#160;100,000&#160;common
stock to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 3, 2023, the Company issued&#160;223,411&#160;common
stock to a consultant for providing consulting services on listing to NASDAQ in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $1.05&#160;per share, subject to adjustment. The Company also issued Lind a common stock
purchase warrant to purchase up to&#160;5,291,667&#160;shares of the Company&#8217;s common stock at an initial exercise price of $1.05&#160;per
share for a period of 5 years, subject to adjustment that immediately upon such issuance or sale, the Exercise Price in effect immediately
prior to such issuance or sale shall be reduced (and in no event increased) to an Exercise Price equal to the consideration per share
paid for such Additional Shares of Common Stock. The warrants were valued using the Black-Scholes model. The fair value of the warrants
was determined to be $1,225,543, which was recorded to debt discount. During the year ended December 31, 2023, the Company has been repaying
Lind with securities for 3,732,167 shares, totaling $3,306,112.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023. As of December 31, 2023, the
warrant has not yet been exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 27, 2023, the Company entered into
that certain securities purchase agreement. relating to the offer and sale of 300,000 shares of common stock, par value $0.001 per share
and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered direct offering. Pursuant to the Purchase
Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share purchase price of $3.50, for gross proceeds
of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, 200,000 &#160;pre-funded warrants were exercised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse
stock split in July 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On August 14, 2023, the Company entered into
a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership of a property and the parcel of the
land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued to Zhonghui, an aggregate of 370,000
shares of the Company&#8217;s common stock, at a per share price of $20.&#160;The Company also issued 29,600 common stock to consultants
for providing consulting services on the above transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 17, 2023, the Company entered
another securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $1,200,000, for a purchase price of $1,000,000, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share for a period of 5 years. The warrants were valued using the Black-Scholes model.
The fair value of the warrants was determined to be $480,795, which was recorded to debt discount.&#160;An amendment was filed on February
29, 2024 to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion
price shall have a floor price of $1.00 (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash
payment to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-14<br><br>Reference 4: 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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553057424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">STOCK OPTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">13. STOCK OPTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On October 30, 2020, the Company issued an
aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees
was $1,090,361. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#8217;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
1,280,002 shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options
were vested at the grant date and become exercisable for 10 years from the grant date.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On April 16, 2022, the Company entered into
stock option agreements with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares
of common stock under the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date.
As of March 31, 2024, these stock options have not been granted.&#160;&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Number of<br/> Underlying<br/> Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Weighted-<br/> Average<br/> Exercise<br/> Price<br/> Per&#160;Share</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Weighted-<br/> Average<br/> Contractual<br/> Life<br/> Remaining<br/> in Years</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Aggregate<br/> Intrinsic<br/> Value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; 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text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">8.74</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-226"><span style="-sec-ix-redline:true;-keep: true">&#160;&#160;&#160;&#160;&#160;-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="-sec-ix-redline:true;-keep: true">Granted</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-227"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-228"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-229"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-230"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; 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text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-233"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-234"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; 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text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-235"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Exercisable as of December 31, 2023</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; 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text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-236"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Vested and expected to vest</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,587,104</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-237"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The fair value of stock options granted for
the year ended December 31, 2023 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year ended<br/> December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Risk free interest rate</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected term (in years)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.00</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Dividend yield</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected volatility</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">83.86</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The weighted average grant date fair value
of options granted during the years ended&#160;December 31, 2023 was $2.79. There are 3,860,211&#160;options available for grant under
the 2016 Equity Incentive Plan as of December 31, 2023. Compensation costs associated with the Company&#8217;s stock options are recognized,
based on the grant-date fair values of these options over vesting period. Accordingly, the Company recognized stock-based compensation
expense of $0 and $0 for the three months ended March 31, 2024 and 2023, respectively. There were no options exercised during the three
months ended March 31, 2024. As of March 31, 2024, there were no unvested options.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse
stock split in 2023.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">13. STOCK OPTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On October 30, 2020, the Company issued an
aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees
was $1,090,361. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#8217;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
1,280,002 shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options
were vested at the grant date and become exercisable for 10 years from the grant date.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On April 16, 2022, the Company entered into
stock option agreements with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares
of common stock under the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Weighted-</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Weighted-</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Average</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; 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text-align: center"><span style="-sec-ix-redline:true;-keep: true">Number&#160;of</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Exercise</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Life</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Aggregate</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Underlying<br/> Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Price<br/> Per&#160;Share</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Remaining<br/> in Years</span></td><td style="padding-bottom: 1.5pt; 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text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-278"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The fair value of stock options granted for
the years ended December 31, 2023 and 2022 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Year ended<br/> December&#160;31</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Risk free interest rate</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected term (in years)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.00</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Dividend yield</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected volatility</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">83.86</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company granted options to purchase&#160;0&#160;and&#160;761,920&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2023&#160;and&#160;2022,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2023&#160;and&#160;2022 was $2.79&#160;&#160;and
$2.79, respectively. There are 3,860,211&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2023.
Compensation costs associated with the Company&#8217;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $0 and $1,241,930 for the years ended December
31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, there were no unvested options. There were no options exercised during
the years ended December 31, 2023 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse
stock split in July 2023.&#160;</span></p><span></span>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553006816">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
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</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">LOSS PER SHARE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">14. LOSS PER SHARE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">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.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">For the Three Months Ended</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Numerator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss attributable to ABVC&#8217;s common stockholders</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,932,976</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,823,695</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Denominator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">9,736,150</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,307,577</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Stock options</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-238"><span style="-sec-ix-redline:true;-keep: true">&#8211;</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-239"><span style="-sec-ix-redline:true;-keep: true">&#8211;</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">9,736,150</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,307,577</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Loss per share</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.40</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.55</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.40</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.55</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">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.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">14. LOSS PER SHARE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">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, 2023 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">For the Year Ended</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Numerator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss attributable to ABVC&#8217;s common stockholders</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(10,856,656</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(16,423,239</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Denominator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">4,335,650</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Stock options</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-279"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-280"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,166,460</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Loss per share</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2.43</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(5.19</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2.43</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(5.19</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
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the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common
Stock.</span></p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/260/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551928288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Lease [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">LEASE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">15. LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company applied the following practical
expedients in the transition to the new standard and allowed under ASC 842:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31, <br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31, <br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">ASSETS</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease right-of-use assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">708,023</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">809,283</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">LIABILITIES</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">389,870</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">401,826</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (non-current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">318,153</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">407,457</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true"><i>Supplemental Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The following provides details of the Company&#8217;s
lease expenses:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three Months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease expenses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">98,502</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">94,299</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Other information related to leases is presented
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Cash paid for amounts included in the measurement of operating lease liabilities</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">98,502</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">94,299</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Remaining Lease Term:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">1.42 years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">1.73&#160;&#160;years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Discount Rate:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.46</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.5</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Operating<br/> leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 88%"><span style="-sec-ix-redline:true;-keep: true">2024 (excluding three months ended March 31, 2024)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">303,008</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2025</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">350,809</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2026</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">56,916</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Thereafter</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-240"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Total future minimum lease payments, undiscounted</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">710,733</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: Imputed interest</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,711</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Present value of future minimum lease payments</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">708,022</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true">15. LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company applied the following practical
expedients in the transition to the new standard and allowed under ASC 842:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">ASSETS</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease right-of-use assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">809,283</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,161,141</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">LIABILITIES</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">401,826</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">369,314</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (non-current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">407,457</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">791,827</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b style="-sec-ix-redline:true;-keep: true"><i>Supplemental Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The following provides details of the Company&#8217;s
lease expenses:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease expenses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">358,576</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">358,576</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Other information related to leases is presented
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Cash paid for amounts included in the measurement of operating lease liabilities</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">385,659</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">358,576</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Remaining Lease Term:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">1.73 years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Discount Rate:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.5</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.49</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Operating&#160;leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2025</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">351,352</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2026</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">56,916</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2027</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-281"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Thereafter</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-282"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Total future minimum lease payments, undiscounted</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">813,013</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: Imputed interest</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,730</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Present value of future minimum lease payments</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">809,283</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/842-20/tableOfContent<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552991808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">SUBSEQUENT EVENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">16. SUBSEQUENT EVENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has evaluated subsequent events
and transactions that occurred after March 31, 2024 up through the date the Company issued these unaudited consolidated financial statements
on May 17, 2024. All subsequent events requiring recognition as of March 31, 2024 have been incorporated into these unaudited consolidated
financial statements and there are no other subsequent events that require disclosure in accordance with FASB ASC Topic 855, &#8220;Subsequent
Events.&#8221;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">18. SUBSEQUENT EVENTS</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 12, 2024, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $654,000 for one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 17, 2024, the Company entered another
securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount
of $1,000,000, for a purchase price of $833,333, that is convertible into shares of the Company&#8217;s common stock at a conversion
price, which shall be the lesser of (i) $3.50 and (ii) 90% of the average of the three lowest VWAPs during the 20 trading days prior
to conversion. Lind will also receive a 5-year, common stock purchase warrant to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">An amendment was filed on February 29, 2024
to disclose that due to Nasdaq requirements, the parties entered into an amendment to the Note, pursuant to which the conversion price
shall have a floor price of $1.00 (the &#8220;Amendment&#8221;). Additionally, the Amendment requires the Company to make a cash payment
to Lind if in connection with a conversion, the conversion price is deemed to be the floor price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On January 27, 2024, the company granted 1,241,615
restricted shares to its employees and directors under the 2016 Equity Incentive Plan, with an issuance date of February 2, 2024. These
shares are subject to a three-year restriction period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On February 6, 2024, the Company entered into
a definitive agreement with Shuling Jiang (&#8220;<b>Shuling</b>&#8221;), pursuant to which Shuling shall transfer the ownership of certain
land she owns located at Taoyuan City, Taiwan (the &#8220;<b>Land</b>&#8221;) to the Company (the &#8220;<b>Agreement</b>&#8221;). In
consideration for the Land, the Company issued Shuling (i) 703,495 restricted shares of the Company&#8217;s common stock (the &#8220;<b>Shares</b>&#8221;)
at a price of $3.50 per share and (ii) five-year warrants to purchase up to 1,000,000 shares of the Company&#8217;s common stock, with
an exercise price of $2.00 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has assessed all events from December
31, 2023, up through March 13, 2024, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company&#8217;s
consolidated financial statements.</span></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/855/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553130528">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments And Contingencies<br></strong></div></th>
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<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">16. COMMITMENTS AND CONTINGENCIES</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i style="-sec-ix-redline:true;-keep: true">Contingencies</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In the ordinary course of business, the Company
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contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable.
In the opinion of management, there were no pending or threatened claims and litigation as of December 31, 2023 and up through March
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 405<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/405-30/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482648/440-10-50-4<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/450/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 440<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478522/954-440-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482648/440-10-50-4<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 440<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/440/tableOfContent<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553002000">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisition<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="text">&#160;<span></span>
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<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">17. ACQUISITION</b>&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On November 12, 2023, the Company and one
of its subsidiaries, BioLite, Inc. (&#8220;BioLite Taiwan&#8221;)&#160; each entered into a multi-year, global licensing agreement with
AiBtl BioPharma Inc. (&#8220;AIBL&#8221;, or the acquired company) for the Company and BioLite Taiwan&#8217;s CNS drugs with the indications
of MDD (Major Depressive Disorder) and ADHD (Attention Deficit Hyperactivity Disorder) (collectively, the &#8220;Licensed Products&#8221;).
The potential license will cover the Licensed Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights.
The parties are determined to collaborate on the global development of the Licensed Products. The parties are also working to strengthen
new drug development and business collaboration, including technology, interoperability, and standards development. As per each of the
respective agreements, each of ABVC and BioLite Taiwan received 23 million shares of AIBL stock and as a result, the Company has a controlling
interest over AIBL. If certain milestones are met, the Company and BioLite Taiwan are each eligible to receive $3,500,000 and royalties
equaling 5% of net sales, up to $100 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company concluded the assets acquired
and liabilities assumed did not meet the definition of a business as a limited number of inputs were acquired but no substantive business
processes or signs of output were acquired. As such, the acquisition was accounted for as an asset purchase. The purchase consideration
was nonmonetary assets (patent) and transfer on November12, 2023. The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

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    <td><span style="-sec-ix-redline:true;-keep: true">Cash and cash equivalents</span></td><td><span style="-sec-ix-redline:true;-keep: true">$</span></td>
    <td colspan="2" style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-283"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td colspan="2" style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-284"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(243,888</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
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    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total liabilities acquired</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total consideration (Intangible assets)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for asset acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 15<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708546711008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The unaudited interim consolidated financial
statements do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information
and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed
or omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#8217;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal
recurring nature, as necessary for the fair statement of the Company&#8217;s financial position as of March 31, 2024, and results of
operations and cash flows for the three months ended March 31, 2024 and 2023. The unaudited interim consolidated balance sheet as of
December 31, 2023 has been derived from the audited financial statements at that date but does not include all the information and footnotes
required by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year
or for any future period. These financial statements should be read in conjunction with the audited consolidated financial statements
as of and for the years ended December 31, 2023 and 2022, and related notes included in the Company&#8217;s audited consolidated financial
statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accompanying unaudited consolidated interim
financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America
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The Company&#8217;s unaudited financial statements are expressed in U.S. dollars.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;)
and pursuant to the regulations of the Securities and Exchange Commission (the &#8220;SEC&#8221;). All significant intercompany transactions
and account balances have been eliminated.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription', window );">Reclassifications of Prior Year Presentation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Reclassifications of Prior Year Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Certain prior year unaudited consolidated
interim balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current
year presentation. These reclassifications had no effect on the reported results of operations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Reclassifications of Prior Year Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Certain prior year unaudited consolidated
balance sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid
expenses and other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate
fair value due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes
payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and
the duration to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the
interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1&#8211;&#160;Inputs
    are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2&#8211;&#160;Inputs
    other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as
    quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
    or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3&#8211;&#160;Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accrued expenses and other current liabilities, and due to related parties approximate fair
value due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loans, convertible notes payable,
and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Cash and Cash Equivalents</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of March 31, 2024 and December 31, 2023, the Company&#8217;s
cash and cash equivalents amounted $30,489 and $60,155, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company considers highly liquid investments
with maturities of three months or less to be cash equivalents when purchased. As of December 31, 2023 and 2022, the Company&#8217;s
cash and cash equivalents amounted to $60,155 and $85,265, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Restricted Cash</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Restricted Cash </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of March 31, 2024 and December 31, 2023, the Company&#8217;s restricted
cash amounted $628,513 and $656,625, respectively.&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Restricted Cash </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Restricted cash primarily consist of cash
held in a reserve bank account in Taiwan. As of December 31, 2023 and 2022, the Company&#8217;s restricted cash amounted $656,625 and
$1,306,463, respectively.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskCreditRisk', window );">Concentration of Credit Risk</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConcentrationOfClientsPolicyTextBlock', window );">Concentration of Clients</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of clients</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of March 31, 2024, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the three months ended March 31, 2024,
one major client, manufactures a wide range of pharmaceutical products, accounted for 100% of the Company&#8217;s total revenues. For
the three months ended March 31, 2023, one major client, manufacturing drugs, dietary supplements, and medical products, accounted for
84.78% of the Company&#8217;s total revenues.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Concentration of Clients</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2023, the most major client,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 87.24%
of the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As of December 31, 2022, the most major clients,
specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement industry, accounted for 71.89%
of the Company&#8217;s total account receivable; the second major client with its Chairman being the Board of Director of BioKey, accounted
for 16.62% of the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the year ended December 31, 2023, the
most major client, distributing nutritional supplement in Asia Pacific, accounted for 80.04% of the Company&#8217;s total revenues. For
the year ended December 31, 2022, one major client, who is a Shareholder of the Company that works in development and commercialization
of new drugs in Taiwan, accounted for 93.22% of the Company&#8217;s total revenues.&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TradeAndOtherAccountsReceivablePolicy', window );">Accounts receivable and allowance for expected credit losses accounts</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Accounts receivable and allowance for expected credit losses
accounts</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Allowance for expected credit losses accounts
was $616,448 and $616,505 as of March 31, 2024 and December 31, 2023, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Accounts receivable and allowance for expected credit losses
accounts</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable is recorded and carried
at the original invoiced amount less an allowance for any potential uncollectible amounts.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic
conditions reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect
from customers. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated
statements of income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood
of collection is not probable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Allowance for expected credit losses accounts
was $616,505 and $194,957 as of December 31, 2023 and 2022, respectively.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(i) Non-refundable upfront payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(ii) Milestone payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iii) Multiple Element Arrangements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iv) Royalties and Profit Sharing Payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(i) Non-refundable upfront payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">(ii) Milestone payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iii) Multiple Element Arrangements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">(iv) Royalties and Profit Sharing Payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Property and Equipment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Estimated<br/> Life in Years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 90%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Buildings and leasehold improvements</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 9%; text-align: center"><span style="-sec-ix-redline:true;-keep: true">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Office equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">3 ~ 6</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Property and Equipment, net</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Property and equipment, net is carried at
cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of
the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Estimated&#160;Life<br/>
in Years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Buildings and leasehold improvements</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="-sec-ix-redline:true;-keep: true">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Office equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">3 ~ 6</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConstructioninProgressPolicyTextBlock', window );">Construction-in-Progress</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Construction-in-Progress</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Construction-in-Progress</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready
for their intended use.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Impairment of Long-Lived Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsPolicy', window );">Long-term Equity Investment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Long-term Equity Investment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
    method investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Long-term Equity Investment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
    method investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_OtherThanTemporaryImpairmentPolicyTextBlock', window );">Other-Than-Temporary Impairment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairment of equity investments were $0 for the three months ended March 31, 2024 and 2023, respectively.</span></td></tr> </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 24px"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2023 and 2022, respectively.&#160;&#160;</span></p></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock', window );">Goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company completed the required testing
of goodwill for impairment as of March 31, 2024 and December 31, 2023, and determined that goodwill was impaired because of the current
financial condition of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume
increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill
is not reasonably assured.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company completed the required testing
of goodwill for impairment as of December 31, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_WarrantsPolicyTextBlock', window );">Warrants</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Warrants</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Warrants</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#8220;ASC 480&#8221;) and ASC 815, Derivatives and Hedging (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConvertibleNotesPayablePolicyTextBlock', window );">Convertible Notes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Convertible Notes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for warrants as either
equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative
guidance in FASB ASC 480, Distinguishing Liabilities from Equity (&#8220;ASC 480&#8221;) and ASC 815, Derivatives and Hedging (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding. The Company determined that upon further review of the warrant agreement, the Public
Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For issued or modified warrants that meet
all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance.
For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded
as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated
fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Convertible Notes Payable</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_BeneficialConversionFeaturePolicyTextBlock', window );">Beneficial Conversion Feature</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For CDMO business unit, the Company accounts
for R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC
730&#8221;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PostemploymentBenefitPlansPolicy', window );">Post-retirement and post-employment benefits</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $2,379 and $2,804 for the three months ended March 31, 2024 and 2023,
respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $10,314 and $13,031&#160;for the years ended December 31, 2023 and
2022, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Stock-based Compensation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock
Compensation&#8221;. Total employee stock-based compensation expenses were $1,935,755 and $0 for the three months ended March 31, 2024
and 2023, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $609,240 and $366,489 for the three months ended March 31, 2024 and 2023, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $0 and $1,241,930 for the years ended December 31, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $1,635,708&#160;and $5,794,848 for the years ended December 31, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the three months ended March 31, 2024 and 2023. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Under ASC 740, a tax position is recognized
as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the years ended December
31, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods,
disclosures and transition.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock', window );">Valuation of Deferred Tax Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Loss Per Share of Common Stock</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share
except that the denominator is increased to include the number of additional common stock that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock', window );">Commitments and Contingencies</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign-currency Transactions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_TranslationAdjustmentPolicyTextBlock', window );">Translation Adjustment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiscalPeriod', window );">Fiscal Year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;text-decoration:underline">Fiscal Year</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_StockReverseSplitsPolicyTextBlock', window );">Stock Reverse Split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Stock Reverse Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder
Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase
the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes
that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital
Market. All shares and related financial information in this Form 10-K reflect this 1-for-10 reverse stock split.&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;text-decoration:underline">Inventory</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</span></p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for beneficial conversion feature.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for construction-in-progress.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for convertible notes payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for other than temporary impairment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for stock reverse splits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockReverseSplitsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for translation adjustment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TranslationAdjustmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for valuation of deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WarrantsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Warrants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WarrantsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 450<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477850/954-450-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482425/460-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 825<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478898/942-825-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for equity method of accounting for investments and other interests. Investment includes, but is not limited to, unconsolidated subsidiary, corporate joint venture, noncontrolling interest in real estate venture, limited partnership, and limited liability company. Information includes, but is not limited to, ownership percentage, reason equity method is or is not considered appropriate, and accounting policy election for distribution received.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21D<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-21D<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiscalPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees. If a reporting lag exists, the closing date of the entity having a different period end is generally noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations are generally also disclosed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiscalPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/830/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/350-30/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/350-20/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480091/360-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482338/360-10-05-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
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<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-20<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-19<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-25<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(h)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-17<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-28<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483080/330-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 912<br> -SubTopic 330<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478411/912-330-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/330/tableOfContent<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483080/330-10-50-4<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 270<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482989/270-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryPolicyTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PostemploymentBenefitPlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 712<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/712/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PostemploymentBenefitPlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for reclassification affecting comparability of financial statement. Excludes amendment to accounting standards, other change in accounting principle, and correction of error.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 205<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483504/205-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PriorPeriodReclassificationAdjustmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
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</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483044/730-10-05-1<br></p></div>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.C.Q3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.1.Q5)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.3.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2.Q6)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/718/tableOfContent<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for accounts receivable.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-9<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-12<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-8<br></p></div>
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<tr>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552961680">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text">Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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<td class="text">Depreciation is calculated on the straight-line method, including property
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 980<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481834/980-20-45-1<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553217632">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of Property and Equipment</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Property and equipment as of March 31, 2024
and December 31, 2023 are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 82%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Land</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">347,856</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">363,416</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Construction-in-Progress</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,400,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,400,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Buildings and leasehold improvements</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,222,222</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,227,431</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,133,899</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,138,675</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Office equipment</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">167,575</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">174,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">11,271,552</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">11,304,319</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: accumulated depreciation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,322,402</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,335,041</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Property and equipment, net</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,949,150</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,969,278</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Property
and equipment as of December 31, 2023 and 2022 are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Land</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">363,416</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">361,193</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Construction-in-Progress</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,400,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-241"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Buildings and leasehold improvements</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,227,431</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,226,687</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Machinery and equipment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,138,675</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,116,789</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Office equipment</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">174,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">173,766</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">11,304,319</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,878,435</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: accumulated depreciation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,335,041</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,304,457</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Property and equipment, net</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,969,278</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708548139376">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks', window );">Schedule of Ownership Percentages of Each Investee</a></td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Ownership percentage</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Accounting</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Name of related party</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">treatments</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 15%; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Genepharm Biotech Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.67</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.67</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.90</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.90</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">18.68</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">18.68</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Equity Method</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Rgene Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">26.65</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">26.65</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Equity Method</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Ownership percentage</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Accounting</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Name of related party</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">treatments</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.17</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 11%; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Genepharm Biotech Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.67</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0.67</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.90</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.90</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Cost Method</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">18.68</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">15.51</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Equity&#160;Method</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Rgene Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">26.65</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">26.65</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">Equity Method</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfExtentTheInvesteeReliesTableTextBlock', window );">Schedule of Extent the Investee Relies</a></td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 30%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of related party</b></span></td> <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 69%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent the investee relies on the Company for its business </b></span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from investee and provides research and development support service</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr> </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 33%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of related party</b></span></td> <td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 66%; border-bottom: black 1.5pt solid"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent the investee relies on the Company for its business &#160;</b></span></td></tr> <tr style="background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr> <tr> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr> <tr style="background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr> <tr> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></td></tr> <tr style="background-color: #CCEEFF"> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfLongTermInvestmentTableTextBlock', window );">Schedule of Long-Term Investment</a></td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Non-marketable Cost Method Investments, net</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,904</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,213</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Genepharm Biotech Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">21,078</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">22,021</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">782,995</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">818,018</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Sub total</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">810,977</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">847,252</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Equity Method Investments, net</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,663,537</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,680,488</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Rgene Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-208"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-209"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,474,514</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,527,740</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Non-marketable Cost Method Investments, net</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">Braingenesis Biotechnology Co., Ltd.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,213</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7,169</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">Genepharm Biotech Corporation</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">22,021</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">21,887</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">818,018</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">813,014</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in"><span style="-sec-ix-redline:true;-keep: true">Subtotal</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">847,252</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">842,070</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Equity Method Investments, net</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
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    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,680,488</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-242"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
    Corporation<sup>(b)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-243"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-244"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.25in"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,527,740</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">842,070</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of Balance Sheet</a></td>
<td class="text">Balance Sheet<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,439,444</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,451,877</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">651,560</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">686,206</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,663,111</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,286,058</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">101,908</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">347,193</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Stockholders&#8217; Equity (Deficit)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(674,015</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(495,168</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">49,496</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">50,538</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">238,193</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">250,716</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,535,581</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,591,960</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,194</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">811</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Shareholders&#8217; Deficit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,249,086</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,291,517</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table><span></span>
</td>
<td class="text"><i style="-sec-ix-redline:true;-keep: true">Balance Sheet</i><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,451,877</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,543,151</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">686,206</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">739,472</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,286,058</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,663,051</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">347,193</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">103,447</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Stockholders&#8217; Equity</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(495,168</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(483,874</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">50,538</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">68,302</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Assets</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">250,716</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">303,893</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,591,960</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,478,868</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Non-current Liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">811</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,441</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Shareholders&#8217; Deficit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,291,517</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,481,309</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfCondensedIncomeStatementTableTextBlock', window );">Schedule of Statement of Operation</a></td>
<td class="text"><i style="-sec-ix-redline:true;-keep: true">Statement of Operations</i><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">363</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-210"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">220</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-211"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(203,077</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(406,233</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of losses from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-212"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-213"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-214"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-215"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross Profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-216"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-217"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(56,567</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(81,842</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of loss from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-218"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-219"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><i style="-sec-ix-redline:true;-keep: true">Statement of operation</i><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">734</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">30,162</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">289</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">8,239</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,194,797</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,274,539</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of losses from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">(221,888</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-245"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net sales</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-246"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-247"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Gross Profit</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-248"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-249"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(291,522</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,550,123</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of loss from investments accounted for using the equity method</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-250"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-251"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsTextBlock', window );">Schedule of Loss on Investment in Equity Securities</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The components of losses on equity investments
for each period were as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three&#160;months&#160;Ended<br/>
    March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of equity method investee losses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-220"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-221"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The components of loss on investment in equity
securities for each period were as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Share of equity method investee losses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(221,888</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-252"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of extent the investee relies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553136128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Expenses and Other Current Liabilities (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract', window );"><strong>Accrued Expenses and Other Current Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock', window );">Schedule of Accrued Expenses and Other Current Liabilities</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued research and development expense</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,799,583</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,799,583</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued compensation and employee benefits</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,061,083</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,184,505</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued royalties</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">262,296</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">274,028</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Others</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">438,264</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">4,050,845</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,696,380</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<td class="text"><span style="-sec-ix-redline:true;-keep: true">Accrued expenses and other current liabilities
consisted of the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued research and development expense</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,799,583</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,600,221</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued compensation and employee benefits</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,184,505</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">568,865</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued royalties</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">274,028</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">272,352</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Others</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">438,264</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">468,150</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,696,380</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,909,587</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553279232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowingsAbstract', window );"><strong>Bank Loans [ Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShortTermDebtTextBlock', window );">Schedule of Short-Term Bank Loan</a></td>
<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="width: 76%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Cathay United Bank</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">234,750</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">245,250</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">CTBC Bank</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">626,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">654,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">860,750</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">899,250</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<td class="text"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loans consists of the following:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Cathay United Bank</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">245,250</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">243,750</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-sec-ix-redline:true;-keep: true">CTBC Bank</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">654,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">650,000</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Cathay Bank</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-253"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,000,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">899,250</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,893,750</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
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<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552152720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Parties Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock', window );">Schedule of Related Parties of the Company with whom Transactions</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The related parties of the Company with whom
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</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The related parties of the company with whom
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock', window );">Schedule of Accounts Receivable Due From Related Parties</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable due from related parties
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b style="-sec-ix-redline:true;-keep: true">&#160;</b></p><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Accounts receivable due from related parties
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">GenePharm Inc.</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-254"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">142,225</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">615,118</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">10,463</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">757,343</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfDueFromRelatedPartyTableTextBlock', window );">Schedule of Due From Related Parties - Current</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Due from related&#8211;party - Current</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">541,372</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">541,486</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioFirst</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">346,565</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">206,087</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">887,937</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">747,573</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">Due from related party - Current</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">Rgene</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">541,486</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">513,819</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioFirst</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">206,087</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-255"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">747,573</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">513,819</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of Due From Related Parties - Non Current</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Due from related parties &#8211; Non-Current</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst (Australia)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">839,983</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">839,983</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">123,363</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">963,346</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">953,499</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: allowance for expected credit losses accounts</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(839,983</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(839,983</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">123,363</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text">Due from related parties- Non-current<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">BioFirst (Australia)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">839,983</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">$&#8239;752,655</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">BioHopeKing Corporation</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">112,822</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">953,499</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">865,477</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: allowance for expected credit losses accounts</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(839,983</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">Net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">113,516</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">865,477</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfAmountDueToRelatedPartiesTableTextBlock', window );">Schedule of Amount Due to Related Parties</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Amount due to related parties consisted of
the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">March 31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">The Jiangs</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">152,501</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">19,789</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Due to shareholders</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">145,858</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">152,382</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Due to a Director</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,613</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">961</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt"><span style="-sec-ix-redline:true;-keep: true">&#160;Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">301,972</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">173,132</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Amount due to related parties consisted of
the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">BioFirst</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-256"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">188,753</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">The Jiangs</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">19,789</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">19,789</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Due to shareholders</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">152,382</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">151,450</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Due to a Director</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">961</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
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<td class="text">&#160;<span></span>
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    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2,055</b></span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: black 4.5pt double"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of amount due to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information revenue due from related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553325056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of Deferred Tax Assets (Liability)</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets (liability) as of March 31, 2024
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net operating loss carryforwards</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,607,804</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,568,391</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Operating lease assets</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, Gross</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,252,782</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,281,614</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Valuation allowance</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,252,782</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,281,614</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-224"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-225"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets (liability)
as of December 31, 2023 and 2022 consist approximately of:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Loss on impairment of Assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">713,223</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">709,961</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net operating loss carryforwards</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,568,391</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5,866,623</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Tax credit of investment</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-266"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-267"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Operating lease assets</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(213,482</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, Gross</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,281,614</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">6,576,584</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Valuation allowance</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,281,614</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(6,459,474</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Deferred tax assets, net</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-268"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-redline:true;-keep: true">117,110</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of Income Tax Expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Income tax
expense for the years ended December 31, 2023 and 2022 consisted of the following:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Current:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Federal</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-258"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-259"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%"><span style="-sec-ix-redline:true;-keep: true">State</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-260"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,400</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Foreign</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">140,338</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-261"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total Deferred</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">115,668</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">795,378</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Total provision for income taxes</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">256,006</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">797,778</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553250352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Options Issued and Outstanding</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Options issued and outstanding as of December
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text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-235"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Exercisable as of December 31, 2023</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,587,104</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-236"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Vested and expected to vest</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,587,104</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">7.74</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-237"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">Options issued and outstanding as of December
31, 2023, and their activities during the year then ended are as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Weighted-</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; 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text-align: center"><span style="-sec-ix-redline:true;-keep: true">Number&#160;of</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Exercise</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Life</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Aggregate</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Underlying<br/> Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Price<br/> Per&#160;Share</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Remaining<br/> in Years</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Intrinsic<br/> Value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="-sec-ix-redline:true;-keep: true">Outstanding as of January 1, 2023</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,587,104</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">8.74</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-269"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="-sec-ix-redline:true;-keep: true">Granted</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-270"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-271"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">-</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-272"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Forfeited</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-273"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-274"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-275"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; 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text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2,587,104</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt; 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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Schedule of Fair Value of Stock Options Granted</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The fair value of stock options granted for
the year ended December 31, 2023 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year ended<br/> December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Risk free interest rate</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected term (in years)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.00</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Dividend yield</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected volatility</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">83.86</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The fair value of stock options granted for
the years ended December 31, 2023 and 2022 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">Year ended<br/> December&#160;31</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Risk free interest rate</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">2.79</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected term (in years)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">5.00</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Dividend yield</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">0</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Expected volatility</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">83.86</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (f)(2)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553279232">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
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<td class="text">&#160;<span></span>
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<td class="text"><span style="-sec-ix-redline:true;-keep: true">Basic loss per share is computed by dividing
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31, 2024 and 2023.</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">For the Three Months Ended</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Numerator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss attributable to ABVC&#8217;s common stockholders</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,932,976</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(1,823,695</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Denominator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">9,736,150</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,307,577</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Stock options</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-238"><span style="-sec-ix-redline:true;-keep: true">&#8211;</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-239"><span style="-sec-ix-redline:true;-keep: true">&#8211;</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">9,736,150</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,307,577</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Loss per share</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.40</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.55</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.40</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(0.55</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  </table><span></span>
</td>
<td class="text">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.<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">For the Year Ended</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">Numerator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Net loss attributable to ABVC&#8217;s common stockholders</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(10,856,656</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(16,423,239</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Denominator:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">4,335,650</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,166,460</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Stock options</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-279"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-280"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Weighted-average shares outstanding - Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">4,335,650</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">3,166,460</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Loss per share</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Basic</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2.43</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(5.19</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">-Diluted</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2.43</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(5.19</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553278464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Lease [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeTableTextBlock', window );">Schedule of Operating Leases have Remaining Lease Terms</a></td>
<td class="text">The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31, <br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31, <br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">ASSETS</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease right-of-use assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">708,023</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">809,283</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">LIABILITIES</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">389,870</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">401,826</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (non-current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">318,153</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">407,457</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
<td class="text">The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">ASSETS</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease right-of-use assets</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">809,283</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">1,161,141</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">LIABILITIES</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">401,826</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">369,314</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease liabilities (non-current)</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">407,457</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">791,827</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseCostTableTextBlock', window );">Schedule of Company&#8217;s Lease Expenses</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The following provides details of the Company&#8217;s
lease expenses:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three Months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease expenses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">98,502</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">94,299</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span style="-sec-ix-redline:true;-keep: true">Other information related to leases is presented
below:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Three months Ended<br/> March 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="-sec-ix-redline:true;-keep: true">(Unaudited)</span></td><td style="font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Cash paid for amounts included in the measurement of operating lease liabilities</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">98,502</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">94,299</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">March 31,<br/> 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Remaining Lease Term:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">1.42 years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">1.73&#160;&#160;years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Discount Rate:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.46</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.5</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The following provides details of the Company&#8217;s
lease expenses:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating lease expenses</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">358,576</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">358,576</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Year Ended<br/> December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Cash paid for amounts included in the measurement of operating lease liabilities</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">385,659</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">358,576</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Remaining Lease Term:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td colspan="2" style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">1.73 years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="-sec-ix-redline:true;-keep: true">Weighted Average Discount Rate:</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Operating leases</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.5</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td> <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">1.49</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">%</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</a></td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Operating<br/> leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 88%"><span style="-sec-ix-redline:true;-keep: true">2024 (excluding three months ended March 31, 2024)</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">303,008</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2025</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">350,809</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2026</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">56,916</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Thereafter</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-240"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Total future minimum lease payments, undiscounted</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">710,733</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: Imputed interest</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(2,711</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Present value of future minimum lease payments</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">708,022</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  </table><span></span>
</td>
<td class="text"><span style="-sec-ix-redline:true;-keep: true">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-sec-ix-redline:true;-keep: true">Operating&#160;leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">2024</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">404,745</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2025</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">351,352</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2026</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">56,916</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">2027</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-281"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Thereafter</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-282"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">Total future minimum lease payments, undiscounted</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-redline:true;-keep: true">813,013</span></td><td style="text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Less: Imputed interest</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(3,730</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">Present value of future minimum lease payments</span></td><td style="padding-bottom: 4pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-sec-ix-redline:true;-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-redline:true;-keep: true">809,283</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of components of income from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553167680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisition (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2023</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock', window );">Schedule of Acquisition was Accounted for Business Combination</a></td>
<td class="text">The equity interest transferred to ABVC and BioLite Taiwan on December
15, 2023.<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-sec-ix-redline:true;-keep: true">Cash and cash equivalents</span></td><td><span style="-sec-ix-redline:true;-keep: true">$</span></td>
    <td colspan="2" style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-283"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-sec-ix-redline:true;-keep: true">Total assets acquired</span></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-284"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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    <td style="width: 88%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">Accrued expense</span></td><td style="width: 1%"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(243,888</span></td><td style="width: 1%; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Due to Director</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(498</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total liabilities acquired</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-redline:true;-keep: true">(243,386</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">Total consideration (Intangible assets)</span></td><td style="padding-bottom: 1.5pt"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-285"><span style="-sec-ix-redline:true;-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708584962736">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Organization and Description of Business (Details) - USD ($)<br> shares in Millions</strong></div></th>
<th class="th"><div>Nov. 30, 2023</div></th>
<th class="th"><div>Nov. 12, 2023</div></th>
</tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="nump">5.00%<span></span>
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<td class="nump">$ 100,000,000<span></span>
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<td class="nump">$ 100,000,000<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Organization and Description of Business[Line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
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<td class="nump">23<span></span>
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<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total share amount of aggregate of shares, issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>royalties percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552943728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Liquidity and Going Concern (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LiquidityAndGoingConcernAbstract', window );"><strong>Liquidity and Going Concern [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,981,019)<span></span>
</td>
<td class="num">$ (1,897,230)<span></span>
</td>
<td class="num">$ (10,910,288)<span></span>
</td>
<td class="num">$ (16,312,374)<span></span>
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<td class="num">$ (4,275,781)<span></span>
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<td class="nump">4,839,164<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash from operating activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (473,161)<span></span>
</td>
<td class="num">$ (1,497,633)<span></span>
</td>
<td class="num">$ (4,235,845)<span></span>
</td>
<td class="num">$ (7,398,391)<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Working capital deficit value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552364496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 25, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30,489<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 60,155<span></span>
</td>
<td class="nump">$ 85,265<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashCurrent', window );">Restricted cash amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 628,513<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 656,625<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent', window );">Account receivable percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87.24%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87.24%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationPercentage', window );">Revenue percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">84.78%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Allowance for expected credit losses accounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 616,448<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 616,505<span></span>
</td>
<td class="nump">194,957<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ImpairmentOfEquityInvestments', window );">Impairment of equity investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LaborPensionFundPerMonth', window );">Labor pension fund per month</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent', window );">Monthly contribution of employees salaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent', window );">Employee benefits expensed as incurred</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,379<span></span>
</td>
<td class="nump">2,804<span></span>
</td>
<td class="nump">$ 10,314<span></span>
</td>
<td class="nump">13,031<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Employee stock-based compensation expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,935,755<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,241,930<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash', window );">Total non-employee stock-based compensation expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 609,240<span></span>
</td>
<td class="nump">$ 366,489<span></span>
</td>
<td class="nump">$ 1,635,708<span></span>
</td>
<td class="nump">$ 5,794,848<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_DefinedBenefitPlanFundedPercentages', window );">Tax benefit percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Stock reverse split description</a></td>
<td class="text">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_TotalAccountReceivablePercentage', window );">Total account receivable percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">71.89%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_TotalRevenuesPercentage', window );">Total revenues percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80.04%<span></span>
</td>
<td class="nump">93.22%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCash', window );">Restricted cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 628,513<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 656,625<span></span>
</td>
<td class="nump">$ 1,306,463<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RegulatoryAssetAmortizationPeriod', window );">Amortization period of the promissory note</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">18 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=srt_BoardOfDirectorsChairmanMember', window );">Board of Directors Chairman [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_TotalAccountReceivablePercentage', window );">Total account receivable percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.62%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DefinedBenefitPlanFundedPercentages">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of plan assets to benefit obligation of defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DefinedBenefitPlanFundedPercentages</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ImpairmentOfEquityInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Impairment of equity investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ImpairmentOfEquityInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LaborPensionFundPerMonth">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Labor pension fund per month.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LaborPensionFundPerMonth</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalAccountReceivablePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total account receivable percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalAccountReceivablePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalRevenuesPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total revenues percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalRevenuesPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage, before allowance for credit loss, of financing receivable to total financing receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph c<br> -Publisher SEC<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_FinancingReceivableBeforeAllowanceForCreditLossToTotalPercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of employees' gross pay for which the employer contributes a matching contribution to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for employee benefit and equity-based compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense (reversal of expense) for employee benefits and share-based payment arrangement. Includes, but is not limited to, pension, other postretirement, postemployment and termination benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensationNoncash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RegulatoryAssetAmortizationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amortization period for the recovery of regulatory asset, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RegulatoryAssetAmortizationPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRemainingPerformanceObligationPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of remaining performance obligation to total remaining performance obligation not recognized as revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)(1)<br> -SubTopic 10<br> -Topic 606<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRemainingPerformanceObligationPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityReverseStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityReverseStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=srt_BoardOfDirectorsChairmanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=srt_BoardOfDirectorsChairmanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>171
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550009056">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">50 years<span></span>
</td>
<td class="text">50 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>172
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708543551968">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Collaborative Agreements (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="8">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jun. 10, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Feb. 12, 2022 </div>
<div>shares</div>
</th>
<th class="th">
<div>Aug. 05, 2019 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Jun. 30, 2019 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 30, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 25, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 15, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 27, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 24, 2018 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>USD ($)</div>
</th>
<th class="th" colspan="2">
<div>Mar. 31, 2024 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th" colspan="2">
<div>Dec. 31, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th" colspan="2">
<div>Dec. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 27, 2023 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>shares</div>
</th>
<th class="th"><div>Jul. 01, 2022</div></th>
<th class="th">
<div>Dec. 24, 2018 </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_MilestonePaymentsRoyaltyPercentage', window );">Milestone payments royalty percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">12.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax', window );">Collaboration revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashEquivalentsAtCarryingValue', window );">Cash equivalent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 100,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Value of new shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,698<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 7,940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Common stock price (in New Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock per share price | (per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_EquityMethodLongTermInvestment', window );">Equity method long term investment (in Shares) | shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,530,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnInvestments', window );">Recognized investment loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (7,446)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 549<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ServiceAgreementEligibilityAmount', window );">Service agreement eligibility amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_MilestoneRegulatoryPaymentAmountPeriod', window );">Milestone regulatory payment amount period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loan amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_WorkingCapitalConvertibleLoanPercentage', window );">Percentage of working capital convertible loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleConversionPrice', window );">Fixed conversion price equal (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares) | shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfNetSales', window );">Percentage of net sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_AgreementPercentage', window );">Agreement percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">15.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">10.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures', window );">Outstanding amount (in Shares) | shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConversionOfStockDescription', window );">Conversion of shares, description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">The Company may convert the Note
at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount
of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in
the Note.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously Reported [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashEquivalentsAtCarryingValue', window );">Cash equivalent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock per share price | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.6<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock per share price | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.64<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteTaiwanMember', window );">BioLite Taiwan [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax', window );">Collaboration revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures', window );">Outstanding amount (in Shares) | shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember', window );">BHK Co-Development Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_MilestonePayments', window );">Milestone payment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,649,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Description of payment settlement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#9679;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#9679;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment


    &#160;
    &#9679;
    At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment


    &#160;
    &#9679;
    At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment


    &#160;
    &#9679;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#9679;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#9679;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment


    &#160;
    &#9679;
    At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment


    &#160;
    &#9679;
    At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment


    &#160;
    &#9679;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_UpfrontCashPayment', window );">Upfront cash payment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Data and development percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_IssuanceOfStockValue', window );">Total cash amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCollaborativeAgreementsMember', window );">BHK Collaborative Agreements [Member] | BioLite Taiwan [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashEquivalentsAtCarryingValue', window );">Cash equivalent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember', window );">Co-Dev Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Data and development percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">50.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForParticipationLiabilities', window );">Cash amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_AdditionCashPayment', window );">Addition cash payment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash received</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Value of new shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember', window );">Collaborative Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Data and development percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">50.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_IssuanceOfStockValue', window );">Total cash amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForParticipationLiabilities', window );">Cash amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Licensing rights</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherResearchAndDevelopmentExpense', window );">Research and development expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember', window );">BioFirst Corporation Purchase Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares) | shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">414,702<span></span>
</td>
<td class="nump">428,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1', window );">Common stock consideration</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,902,911<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">26.65%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">26.65%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.80%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member] | Service Agreements [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31.62%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">31.62%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member] | Co-Dev Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.40%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6.40%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneStudiesMember', window );">Rgene Studies [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Agreements [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="28"></td></tr>
<tr><td colspan="28"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AdditionCashPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of addition cash payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AdditionCashPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AgreementPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Agreement percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AgreementPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityMethodInvestmentsOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represent the percent value of equity method investments ownership percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityMethodInvestmentsOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityMethodLongTermInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity method long term investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityMethodLongTermInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IssuanceOfStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IssuanceOfStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestonePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Milestone payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestonePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestonePaymentsRoyaltyPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Milestone payments royalty percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestonePaymentsRoyaltyPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestoneRegulatoryPaymentAmountPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Milestone Regulatory Payment Amount Period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestoneRegulatoryPaymentAmountPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfNetSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of net sales.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfNetSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of payments under co-development agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfPaymentsUnderCodevelopmentAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ServiceAgreementEligibilityAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Service agreement eligibility amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ServiceAgreementEligibilityAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_UpfrontCashPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of upfront payments which are paid during the term of agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_UpfrontCashPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapitalConvertibleLoanPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of working capital convertible loan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapitalConvertibleLoanPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
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<td>us-gaap_</td>
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<tr>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in the value of right to a contingent consideration asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477796/946-210-45-21<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 210<br> -Topic 946<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477796/946-210-45-20<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 808<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareCashPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate dividends paid during the period for each share of common stock outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockDividendsPerShareCashPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfGoodsAndServicesSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of realized and unrealized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of other research and development expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482916/730-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForParticipationLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash payments related to participation costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477628/926-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForParticipationLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockConvertibleConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share conversion price of preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockConvertibleConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the terms and manner of settlement of the related party transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares under non-option equity instrument agreements that were cancelled as a result of occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteTaiwanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteTaiwanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCollaborativeAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BHKCollaborativeAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ServiceAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ServiceAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneStudiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneStudiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>173
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552352176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment', window );">Amouunt of valuation property</a></td>
<td class="nump">$ 37,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 37,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueOfAssetsAcquired', window );">Value of acquired amount</a></td>
<td class="nump">$ 7,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance', window );">Aggregate shares (in Shares)</a></td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Share price (in Dollars per share)</a></td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation expenses</a></td>
<td class="nump">$ 1,286<span></span>
</td>
<td class="nump">$ 6,493<span></span>
</td>
<td class="nump">$ 28,531<span></span>
</td>
<td class="nump">$ 23,799<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Land with book value</a></td>
<td class="nump">$ 11,271,552<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,304,319<span></span>
</td>
<td class="nump">3,878,435<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember', window );">Construction in Progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction', window );">Ownership percentage</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Land with book value</a></td>
<td class="nump">$ 7,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,400,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Land with book value</a></td>
<td class="nump">$ 347,856<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 363,416<span></span>
</td>
<td class="nump">$ 361,193<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_ZhonghuiMember', window );">Zhonghui [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate number of common shares reserved for future issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockCapitalSharesReservedForFutureIssuance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfAssetsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of assets acquired in noncash investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOfAssetsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Price of a single share of a number of saleable stocks of a company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_ZhonghuiMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550054064">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 11,271,552<span></span>
</td>
<td class="nump">$ 11,304,319<span></span>
</td>
<td class="nump">$ 3,878,435<span></span>
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<td class="num">(3,322,402)<span></span>
</td>
<td class="num">(3,335,041)<span></span>
</td>
<td class="num">(3,304,457)<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">7,949,150<span></span>
</td>
<td class="nump">7,969,278<span></span>
</td>
<td class="nump">573,978<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">347,856<span></span>
</td>
<td class="nump">363,416<span></span>
</td>
<td class="nump">361,193<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember', window );">Construction-in-Progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">7,400,000<span></span>
</td>
<td class="nump">7,400,000<span></span>
</td>
<td class="text"> <span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingAndBuildingImprovementsMember', window );">Buildings and Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">2,222,222<span></span>
</td>
<td class="nump">2,227,431<span></span>
</td>
<td class="nump">2,226,687<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,133,899<span></span>
</td>
<td class="nump">1,138,675<span></span>
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<td class="nump">1,116,789<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 167,575<span></span>
</td>
<td class="nump">$ 174,797<span></span>
</td>
<td class="nump">$ 173,766<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550581184">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
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<th class="th"><div>Oct. 30, 2020</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Feb. 23, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Long-Term Investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageCommonStocksShares', window );">Percentage of common stock shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Aggregate amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,688,578<span></span>
</td>
<td class="nump">$ 2,688,578<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaymentFeesOnAdvancesNet', window );">Prepayment amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,895,556<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesConverted1', window );">Converted shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">994,450<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConversionOfStockAmountConverted1', window );">Converted amount (in Dollars)</a></td>
<td class="nump">$ 1,090,361<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,895,556<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Long-Term Investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageCommonStocksShares', window );">Percentage of common stock shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18.68%<span></span>
</td>
<td class="nump">18.68%<span></span>
</td>
<td class="nump">15.51%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,124,842<span></span>
</td>
<td class="nump">1,124,842<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageCommonStocksShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage value of common stocks shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageCommonStocksShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
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<tr>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockAmountConverted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockAmountConverted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockSharesConverted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesConverted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaymentFeesOnAdvancesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income earned, after hedging basis adjustments, from fees charged for prepayment of certain Federal Home Loan Bank (FHLBank) advances before original maturity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaymentFeesOnAdvancesNet</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708578280592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.17%<span></span>
</td>
<td class="nump">0.17%<span></span>
</td>
<td class="nump">0.17%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.67%<span></span>
</td>
<td class="nump">0.67%<span></span>
</td>
<td class="nump">0.67%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">5.90%<span></span>
</td>
<td class="nump">5.90%<span></span>
</td>
<td class="nump">5.90%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">18.68%<span></span>
</td>
<td class="nump">18.68%<span></span>
</td>
<td class="nump">15.51%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">Equity&#160;Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">26.65%<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This serves as a place to record data that is not required by accounting literature but is useful for readers of the financial statements as it relates to the details of an equity method investment in common stock. Such information may include the amount of change for a change in ownership (equity) percentage in a given period and the amount and type of the consideration given or received in relation to the change in ownership.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentAdditionalInformation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708546695488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551060112">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Long-Term Investment - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">$ 810,977<span></span>
</td>
<td class="nump">$ 847,252<span></span>
</td>
<td class="nump">$ 842,070<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">2,474,514<span></span>
</td>
<td class="nump">2,527,740<span></span>
</td>
<td class="nump">842,070<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">6,904<span></span>
</td>
<td class="nump">7,213<span></span>
</td>
<td class="nump">7,169<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">21,078<span></span>
</td>
<td class="nump">22,021<span></span>
</td>
<td class="nump">21,887<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">782,995<span></span>
</td>
<td class="nump">818,018<span></span>
</td>
<td class="nump">813,014<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">1,663,537<span></span>
</td>
<td class="nump">1,680,488<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonmarketableCostMethodInvestmentsNet</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552089120">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Balance Sheet - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">$ 1,439,444<span></span>
</td>
<td class="nump">$ 1,451,877<span></span>
</td>
<td class="nump">$ 1,543,151<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current Assets</a></td>
<td class="nump">651,560<span></span>
</td>
<td class="nump">686,206<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,663,111<span></span>
</td>
<td class="nump">2,286,058<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current Liabilities</a></td>
<td class="nump">101,908<span></span>
</td>
<td class="nump">347,193<span></span>
</td>
<td class="nump">103,447<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders&#8217; Equity</a></td>
<td class="num">(674,015)<span></span>
</td>
<td class="num">(495,168)<span></span>
</td>
<td class="num">(483,874)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">49,496<span></span>
</td>
<td class="nump">50,538<span></span>
</td>
<td class="nump">68,302<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current Assets</a></td>
<td class="nump">238,193<span></span>
</td>
<td class="nump">250,716<span></span>
</td>
<td class="nump">303,893<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,535,581<span></span>
</td>
<td class="nump">2,591,960<span></span>
</td>
<td class="nump">2,478,868<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current Liabilities</a></td>
<td class="nump">1,194<span></span>
</td>
<td class="nump">811<span></span>
</td>
<td class="nump">2,441<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders&#8217; Equity</a></td>
<td class="num">$ (2,249,086)<span></span>
</td>
<td class="num">$ (2,291,517)<span></span>
</td>
<td class="num">$ (2,481,309)<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit, classified as current.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708554028608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Statement of Operation - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 363<span></span>
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<td class="text"> <span></span>
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<td class="nump">$ 734<span></span>
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<td class="nump">$ 30,162<span></span>
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<tr class="ro">
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<td class="nump">220<span></span>
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<td class="text"> <span></span>
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<td class="nump">289<span></span>
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<td class="nump">8,239<span></span>
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<td class="num">(1,194,797)<span></span>
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<td class="text"> <span></span>
</td>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
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<td class="text"> <span></span>
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<td class="text"> <span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
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</td>
<td class="num">(81,842)<span></span>
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<td class="num">(291,522)<span></span>
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<td class="num">(1,550,123)<span></span>
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<td class="text"> <span></span>
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<td class="text"> <span></span>
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<td class="text"> <span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(h))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553047840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Loss on Investment in Equity Securities - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract', window );"><strong>Schedule Of Loss On Investment In Equity Securities Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Share of equity method investee losses</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (221,888)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfLossOnInvestmentInEquitySecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708539025488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Convertible Notes Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 29, 2024</div></th>
<th class="th"><div>Feb. 06, 2024</div></th>
<th class="th"><div>Jan. 17, 2024</div></th>
<th class="th"><div>Nov. 17, 2023</div></th>
<th class="th"><div>Sep. 12, 2023</div></th>
<th class="th"><div>Feb. 23, 2023</div></th>
<th class="th"><div>Oct. 30, 2020</div></th>
<th class="th"><div>Feb. 23, 2023</div></th>
<th class="th"><div>May 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Feb. 23, 2024</div></th>
<th class="th"><div>Jul. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceIncrease', window );">Common stock at an initial conversion price (in Dollars per share)</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares of common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Initial exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_OutstandingPrincipalAmount', window );">Outstanding principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 308,650.58<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfAverageAmount', window );">Percentage of average amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfCashPermium', window );">Percentage of cash premium</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfOutstandingPrincipalAmount', window );">Percentage of outstanding principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">115.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralPartnersCapitalAccount', window );">Market capitalization</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceIncrease', window );">Warrant exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReceivableWithImputedInterestFaceAmount', window );">Convertible note in principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleConversionPrice', window );">Conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PurchaseWarrantTerm', window );">Purchase warrant term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAdjustmentOfWarrants', window );">Fair value of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 480,795<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,225,543<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 394,071<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConversionPricePerShare', window );">Conversion price per share (in Dollars per share)</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PurchasePriceAmount', window );">Purchase price amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 833,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfWarrants', window );">Purchase warrant to purchase</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPayableCurrentAndNoncurrent', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayable', window );">Convertible note payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Pay lind an amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 346,565<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIILPLindMember', window );">Lind Global Fund II, LP (&#8220;Lind&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Initial exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_ConvertibleDebenturesMember', window );">Convertible debentures [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 842,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_LindGlobalFundIILPMember', window );">Lind Global Fund II, LP [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForPreviousAcquisition', window );">Purchase price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceIncrease', window );">Common stock at an initial conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_LindWarrantMember', window );">Lind Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Initial exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember', window );">Convertible Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForPreviousAcquisition', window );">Purchase price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares of common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfAverageAmount', window );">Percentage of average amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfOutstandingPrincipalAmount', window );">Percentage of outstanding principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">120.00%<span></span>
</td>
<td class="nump">120.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleConversionPrice', window );">Conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice', window );">Exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleDebt', window );">Convertible debenture</a></td>
<td class="nump">$ 569,456<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 569,456<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPayableCurrentAndNoncurrent', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 672,016<span></span>
</td>
<td class="nump">2,412,951<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayable', window );">Convertible note payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,587<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Pay lind an amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 308,650.58<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionLineItems', window );"><strong>Convertible Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares of common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">703,495<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfAverageAmount', window );">Percentage of average amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceIncrease', window );">Warrant exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleConversionPrice', window );">Conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConversionPricePerShare', window );">Conversion price per share (in Dollars per share)</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConversionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion price per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConversionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingPrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Outstanding principal amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingPrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfAverageAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of average amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfAverageAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfCashPermium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of cash premium.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfCashPermium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfOutstandingPrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of outstanding principal amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfOutstandingPrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchasePriceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchase price amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchasePriceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseWarrantTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of the purchase warrant.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseWarrantTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockConvertibleConversionPriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in conversion price of convertible common stock. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockConvertibleConversionPriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount by which the convertible debt's if-converted value exceeds its principle amount at the balance sheet date, regardless of whether the instrument is currently convertible. This element applies to public companies only.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The per share price that the individual must pay to acquire shares under the deferred compensation arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAdjustmentOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (income) related to adjustment to fair value of warrant liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 13<br> -SubTopic 10<br> -Topic 480<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481766/480-10-25-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAdjustmentOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralPartnersCapitalAccount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the general partner's ownership interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralPartnersCapitalAccount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPayableCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest payable on debt, including, but not limited to, trade payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPayableCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForPreviousAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash outflow representing an adjustment to the purchase price of a previous acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForPreviousAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRepurchaseOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount paid by the entity to reacquire the right to purchase equity shares at a predetermined price, usually issued together with corporate debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRepurchaseOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockConvertibleConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share conversion price of preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockConvertibleConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivableWithImputedInterestFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The principal amount of the receivable or note before consideration of the discount or premium.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivableWithImputedInterestFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIILPLindMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIILPLindMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_ConvertibleDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_ConvertibleDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_LindGlobalFundIILPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_LindGlobalFundIILPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_LindWarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_LindWarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>183
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708555489248">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PayablesAndAccrualsAbstract', window );"><strong>Schedule of Accrued Expenses and Other Current Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_AccruedResearchAndDevelopmentExpense', window );">Accrued research and development expense</a></td>
<td class="nump">$ 1,799,583<span></span>
</td>
<td class="nump">$ 1,799,583<span></span>
</td>
<td class="nump">$ 1,600,221<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued compensation and employee benefits</a></td>
<td class="nump">1,061,083<span></span>
</td>
<td class="nump">1,184,505<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedRoyaltiesCurrent', window );">Accrued royalties</a></td>
<td class="nump">262,296<span></span>
</td>
<td class="nump">274,028<span></span>
</td>
<td class="nump">272,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Others</a></td>
<td class="nump">927,883<span></span>
</td>
<td class="nump">438,264<span></span>
</td>
<td class="nump">468,150<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Total</a></td>
<td class="nump">$ 4,050,845<span></span>
</td>
<td class="nump">$ 3,696,380<span></span>
</td>
<td class="nump">$ 2,909,587<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AccruedResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accrued research and development expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AccruedResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedRoyaltiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-8<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedRoyaltiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PayablesAndAccrualsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PayablesAndAccrualsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
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<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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</head>
<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708547701296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Feb. 01, 2019</div></th>
<th class="th">
<div>Jan. 08, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Nov. 17, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th"><div>Jun. 16, 2022</div></th>
<th class="th">
<div>Oct. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 24, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 03, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 03, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Apr. 08, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 21, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 19, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 19, 2017 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 12, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 12, 2017 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 28, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 28, 2016 </div>
<div>TWD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Interest rate of loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 346,565<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseShortTermBorrowings', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,736<span></span>
</td>
<td class="nump">$ 10,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherShortTermBorrowings', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Outstanding loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 684,683<span></span>
</td>
<td class="nump">56,663<span></span>
</td>
<td class="nump">$ 2,493,340<span></span>
</td>
<td class="nump">$ 293,968<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Credit limit amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 234,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Interest rate of loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.31%<span></span>
</td>
<td class="nump">1.31%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="nump">$ 245,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 234,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Effective interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.92%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.87%<span></span>
</td>
<td class="nump">2.67%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseShortTermBorrowings', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,736<span></span>
</td>
<td class="nump">1,649<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,856<span></span>
</td>
<td class="nump">$ 5,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member] | BioLite Taiwan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Credit limit amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 245,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="nump">$ 234,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 245,250<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Loan recieved</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherShortTermBorrowings', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Outstanding loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtInterestRateIncrease', window );">Effective interest rates</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">8.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,209<span></span>
</td>
<td class="nump">$ 46,957<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Credit limit amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 313,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="nump">$ 313,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Interest rate of loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseShortTermBorrowings', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,964<span></span>
</td>
<td class="nump">$ 3,831<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 19,  2018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 19,  2018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,610<span></span>
</td>
<td class="nump">$ 12,220<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member] | BioLite Taiwan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Credit limit amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 327,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 327,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember', window );">Loan Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LoanAgreementAndNoteAmountNotExceeding', window );">Loan agreement and note amount not exceeding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity', window );">Line of credit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesLineItems', window );"><strong>Bank Loans [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity', window );">Line of credit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanAgreementAndNoteAmountNotExceeding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The company pursuant to the  loan agreement and note amount not exceeding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanAgreementAndNoteAmountNotExceeding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableInterestBearingInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableInterestBearingInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Incremental percentage increase (decrease) in the stated rate on a debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FederalHomeLoanBankAdvancesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FederalHomeLoanBankAdvancesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate interest expense incurred on short-term borrowings including commercial paper and Federal funds purchased and securities sold under agreements to repurchase.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph b<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowings classified as other, maturing within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a)(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBankLoansAndNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtInterestRateIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage increase in the stated interest rate on a short-term debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtInterestRateIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShorttermDebtAverageOutstandingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph b<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShorttermDebtAverageOutstandingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioLiteTaiwanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioLiteTaiwanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550668720">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Bank Loans (Details) - Schedule of Short-Term Bank Loan - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 860,750<span></span>
</td>
<td class="nump">$ 899,250<span></span>
</td>
<td class="nump">$ 1,893,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">234,750<span></span>
</td>
<td class="nump">245,250<span></span>
</td>
<td class="nump">243,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 626,000<span></span>
</td>
<td class="nump">$ 654,000<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>186
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708546978736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 27, 2021</div></th>
<th class="th"><div>Jul. 01, 2020</div></th>
<th class="th"><div>Jun. 16, 2022</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Nov. 17, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Feb. 23, 2023</div></th>
<th class="th"><div>Dec. 01, 2021</div></th>
<th class="th"><div>Sep. 07, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Loans bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_WorkingCapitalPercentage', window );">Additional working capital percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.40%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_DescriptionOfConversionPrice', window );">Conversion price, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrincipalAmountOutstandingOnLoansSecuritized', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepositLiabilitiesAccruedInterest', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,819<span></span>
</td>
<td class="nump">$ 13,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Due from BHK</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">123,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">113,516<span></span>
</td>
<td class="nump">112,822<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">346,565<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">152,501<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_OutstandingPrincipalAndAccruedInterests', window );">Outstanding principal and accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">145,858<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">152,382<span></span>
</td>
<td class="nump">151,450<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,938<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,896<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Balance of outstanding loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loan agreement amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">507,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,878<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,094<span></span>
</td>
<td class="nump">21,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_BearInterestRateMember', window );">Bear Interest Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The advances bear interest rate of 12% per annum.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The advances bear interest rate from 12% to 13.6224% per annum.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentAggreementMember', window );">BHK Co Development Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember', window );">Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 19,789<span></span>
</td>
<td class="nump">$ 19,789<span></span>
</td>
<td class="nump">19,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">541,486<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Expected credit losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">839,983<span></span>
</td>
<td class="nump">752,655<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,553<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">887,937<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">747,573<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Fees paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">301,972<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">173,132<span></span>
</td>
<td class="nump">359,992<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Balance of outstanding loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Expected credit losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 963,346<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 953,499<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">BioFirst which bears interest at 12% per annum for the use of working capital<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The advances bear interest 1% per month (or equivalent to 12% per annum).<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 346,565<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 206,087<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">147,875<span></span>
</td>
<td class="nump">188,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 30,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToADirectorMember', window );">Due to a Director [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Fees paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 961<span></span>
</td>
<td class="nump">961<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_SeveralLoanAgreementsMember', window );">Several Loan Agreements [Member] | AUSTRALIA</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loan agreement amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 88,091<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleDebtMember', window );">Convertible Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAnnualPrincipalPayment', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember', window );">Jiangs [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Loans bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember', window );">Jiangs [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Loans bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 158,798<span></span>
</td>
<td class="nump">92,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost', window );">Research and development cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 361,487<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loan agreement amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="nump">$ 67,873<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepaidPrincipal', window );">Repaid loan</a></td>
<td class="nump">$ 249,975<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">681,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFeeAmount', window );">Research fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 660,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=srt_DirectorMember', window );">Director [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Parties Transactions [Line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Fees paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 961<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DescriptionOfConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of Conversion Price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DescriptionOfConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingPrincipalAndAccruedInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Outstanding principal and accrued interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingPrincipalAndAccruedInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapitalPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapitalPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableInterestBearingInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableInterestBearingInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3D<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-3D<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAnnualPrincipalPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of annual principal payment for debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAnnualPrincipalPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the fee that accompanies borrowing money under the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentRepaidPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of debt repaid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentRepaidPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepositLiabilitiesAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accrued but unpaid interest on deposit liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepositLiabilitiesAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fixed interest rate related to the interest rate derivative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69F<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansAndLeasesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maturity date of long-term debt, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrincipalAmountOutstandingOnLoansSecuritized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is the principal amount outstanding for securitized loans only (across all types of loans).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Subparagraph (a)<br> -Paragraph 4<br> -SubTopic 20<br> -Topic 860<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481326/860-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrincipalAmountOutstandingOnLoansSecuritized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of transactions with related party during the financial reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAmountsOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for research and development. Excludes cost for computer software product to be sold, leased, or otherwise marketed, writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both, and write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482916/730-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShorttermDebtAverageOutstandingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph b<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShorttermDebtAverageOutstandingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_BearInterestRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_BearInterestRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentAggreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentAggreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550830656">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
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<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
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<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember', window );">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</a></td>
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<td class="text">&#160;<span></span>
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<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang<span></span>
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<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember', window );">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</a></td>
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<td class="text">&#160;<span></span>
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<td class="text">Controlling beneficiary shareholder of the Company<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember', window );">AsiaGene Corporation (the &#8220;AsiaGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember', window );">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember', window );">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember', window );">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Director of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.<span></span>
</td>
<td class="text">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember', window );">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember', window );">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember', window );">LionGene Corporation (the &#8220;LionGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember', window );">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst  &#160;  Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.  &#160;  Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.  &#160;  Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.  &#160;  Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZheweiXuMember', window );">Zhewei Xu [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
<td class="text">Shareholder of the Company.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_JaimesVargasRussmanMember', window );">Jaimes Vargas Russman [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">CEO of AiBtl BioPharma Inc<span></span>
</td>
<td class="text">CEO of AiBtl BioPharma Inc.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember', window );">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationOneMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember', window );">ABVC BioPharma (HK), Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">An entity 100% owned by Mr. Tsung-Shann Jiang<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481440/840-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479741/842-40-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
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<tr>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZheweiXuMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ZheweiXuMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationOneMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember</td>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551581760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due From Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<td class="nump">$ 10,463<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 10,463<span></span>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
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<td>xbrli:monetaryItemType</td>
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<td>debit</td>
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<td>instant</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 40<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481628/310-20-40-7<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>189
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708549028480">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="nump">$ 541,372<span></span>
</td>
<td class="nump">$ 541,486<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="nump">346,565<span></span>
</td>
<td class="nump">206,087<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="nump">$ 887,937<span></span>
</td>
<td class="nump">$ 747,573<span></span>
</td>
<td class="nump">$ 513,819<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<td>debit</td>
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<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstMember</td>
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<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708547815824">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Non Current - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent', window );">Less: allowance for expected credit losses accounts</a></td>
<td class="num">$ (839,983)<span></span>
</td>
<td class="num">$ (839,983)<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="nump">839,983<span></span>
</td>
<td class="nump">839,983<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="nump">123,363<span></span>
</td>
<td class="nump">113,516<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="nump">963,346<span></span>
</td>
<td class="nump">953,499<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent', window );">Net</a></td>
<td class="nump">$ 123,363<span></span>
</td>
<td class="nump">$ 113,516<span></span>
</td>
<td class="nump">$ 865,477<span></span>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstAustraliaMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>191
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708549469584">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">$ 152,501<span></span>
</td>
<td class="nump">$ 19,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToshareholdersMember', window );">Due to Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">145,858<span></span>
</td>
<td class="nump">152,382<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToADirectorMember', window );">Due to a Director [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">3,613<span></span>
</td>
<td class="nump">961<span></span>
</td>
<td class="nump">$ 3,613<span></span>
</td>
<td class="nump">$ 961<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">$ 301,972<span></span>
</td>
<td class="nump">$ 173,132<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 359,992<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_TheJiangsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_TheJiangsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToshareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToshareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToADirectorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_DueToADirectorMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>192
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550668720">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetAbstract', window );"><strong>Schedule of Deferred Tax Assets (Liability) [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOther', window );">Loss on impairment of Assets</a></td>
<td class="nump">$ 644,978<span></span>
</td>
<td class="nump">$ 713,223<span></span>
</td>
<td class="nump">$ 709,961<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Net operating loss carryforwards</a></td>
<td class="nump">5,607,804<span></span>
</td>
<td class="nump">5,568,391<span></span>
</td>
<td class="nump">5,866,623<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_OperatingLeaseLiabilities', window );">Operating lease liabilities</a></td>
<td class="nump">213,482<span></span>
</td>
<td class="nump">213,482<span></span>
</td>
<td class="nump">213,482<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_DeferredTaxAssetsOperatingLeaseAssets', window );">Operating lease assets</a></td>
<td class="num">(213,482)<span></span>
</td>
<td class="num">(213,482)<span></span>
</td>
<td class="num">(213,482)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Deferred tax assets, Gross</a></td>
<td class="nump">6,252,782<span></span>
</td>
<td class="nump">6,281,614<span></span>
</td>
<td class="nump">6,576,584<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(6,252,782)<span></span>
</td>
<td class="num">(6,281,614)<span></span>
</td>
<td class="num">(6,459,474)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 117,110<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DeferredTaxAssetsOperatingLeaseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to operating lease assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DeferredTaxAssetsOperatingLeaseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating lease liabilities amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708543886480">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Equity (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="4">1 Months Ended</th>
<th class="th" colspan="3">3 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
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<tr>
<th class="th">
<div>Feb. 29, 2024 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jan. 17, 2024 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Nov. 17, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Aug. 14, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Aug. 01, 2023 </div>
<div>shares</div>
</th>
<th class="th">
<div>Jul. 27, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>May 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Oct. 30, 2020 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jul. 27, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>May 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Jan. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th" colspan="2">
<div>Mar. 31, 2024 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 31, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th" colspan="2">
<div>Dec. 31, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th" colspan="2">
<div>Dec. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Feb. 06, 2024 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Jul. 31, 2023 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jan. 03, 2023 </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 01, 2022 </div>
<div>shares</div>
</th>
<th class="th">
<div>Jul. 10, 2022 </div>
<div>shares</div>
</th>
<th class="th">
<div>Jul. 01, 2022 </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 24, 2018 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 24, 2018 </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,698,315<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,940,298<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount convertible note (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalDeferredPurchasePrice', window );">Purchase price (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 833,333<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceDecrease', window );">Initial exercise price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentSoldNotYetPurchasedBalanceShares', window );">Security shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,732,167<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">751,795<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount', window );">Repaying securities totaling (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,306,112<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 681,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrant exercise price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction', window );">Sale of common shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share) | (per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Pre-funded warrants shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Warrant gross proceeds (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 394,071<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,406,338<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceDecrease', window );">Common stock conversion price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentRate', window );">Percentage of common stock conversion price</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CreditDerivativeTerm1', window );">Warrant term</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAdjustmentOfWarrants', window );">Fair value of warrants (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 480,795<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,225,543<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 394,071<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceIncrease', window );">Conversion price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Granted restricted shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">761,920<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredOfferingCosts', window );">Deferred offering cost (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,296,763<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_UnrestrictedCommonShares', window );">Unrestricted common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,306,007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Consulting and advisory services value per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Gross proceeds (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,050,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3,663,925<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LegalFees', window );">Placement agent fees and legal fees (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 556,075<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions', window );">Exercisable price per share</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.45<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.45<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 346,565<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PurchaseWarrantTerm', window );">Purchase warrant term</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConversionPricePerShare', window );">Conversion price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_VWAPMember', window );">VWAP [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleThresholdTradingDays', window );">Trading days</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20<span></span>
</td>
<td class="nump">20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrant exercise price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Pre-funded warrants shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Warrant gross proceeds (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ExerciseOfPrefundedWarrant', window );">Exercise of pre-funded warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember', window );">2016 Equity Incentive Plan [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Granted restricted shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,241,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,860,211<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.64<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_AggregateCommonStockShares', window );">Aggregate common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Gross proceeds (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,220,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember', window );">Zhonghui [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember', window );">Zhonghui [Member] | Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_StockIssuedDuringPeriodSharesIssuedForService', window );">Common stock to consultants for providing consulting services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">29,600<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrant exercise price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIILPLindMember', window );">Lind Global Fund II, LP (&#8220;Lind&#8221;) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalDeferredPurchasePrice', window );">Purchase price (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrant exercise price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BarlewHoldingsLLCMember', window );">Barlew Holdings, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfessionalAndContractServicesExpense', window );">Placement agent fees and legal fees (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 169,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Consulting and advisory services value per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_InverlewAdvisorsLLCMember', window );">Inverlew Advisors, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdMember', window );">Euro-Asia Investment &amp; Finance Corp Ltd. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ThaliaMediaLtdMember', window );">Thalia Media Ltd. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConversionPricePerShare', window );">Conversion price per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=abvc_ConsultantMember', window );">Consultant [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">223,411<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrant exercise price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="30"></td></tr>
<tr><td colspan="30"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="-sec-ix-redline:true;font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate common stock shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConversionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion price per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConversionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ExerciseOfPrefundedWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ExerciseOfPrefundedWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseWarrantTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of the purchase warrant.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseWarrantTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockIssuedDuringPeriodSharesIssuedForService">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockIssuedDuringPeriodSharesIssuedForService</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_UnrestrictedCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of unrestricted common shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_UnrestrictedCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfStockLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 272<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483014/272-10-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 272<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482987/272-10-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfStockLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockConvertibleConversionPriceDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share decrease in conversion price of convertible common stock. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockConvertibleConversionPriceDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockConvertibleConversionPriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in conversion price of convertible common stock. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockConvertibleConversionPriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditDerivativeTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of the credit risk derivative contract, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4K<br> -Subparagraph (a)(1)<br> -SubTopic 10<br> -Topic 815<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4K<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditDerivativeTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Dividend or interest rate associated with the financial instrument issued in exchange for the original debt being converted in a noncash or part noncash transaction. Noncash are transactions that affect recognized assets or liabilities but that do not result in cash receipts or cash payments. Part noncash refers to that portion of the transaction not resulting in cash receipts or cash payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleThresholdTradingDays">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Threshold number of specified trading days that common stock price to conversion price of convertible debt instruments must exceed threshold percentage within a specified consecutive trading period to trigger conversion feature.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleThresholdTradingDays</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredOfferingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.A)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480341/340-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredOfferingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAdjustmentOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (income) related to adjustment to fair value of warrant liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 13<br> -SubTopic 10<br> -Topic 480<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481766/480-10-25-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAdjustmentOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of investment owned.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477439/946-210-55-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For investments which are quantified by principal amount, principal balance held at close of period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentSoldNotYetPurchasedBalanceShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of securities sold short (the short position) as of the end of the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentSoldNotYetPurchasedBalanceShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LegalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(6))<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LegalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalAndContractServicesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalAndContractServicesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Price of a single share of a number of saleable stocks of a company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssuedPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share or per unit amount of equity securities issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssuedPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalDeferredPurchasePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share decrease in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceDecrease</td>
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<tr>
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<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_VWAPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_VWAPMember</td>
</tr>
<tr>
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<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LindGlobalFundIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LindGlobalFundIIMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIILPLindMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIILPLindMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BarlewHoldingsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BarlewHoldingsLLCMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_InverlewAdvisorsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_InverlewAdvisorsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ThaliaMediaLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ThaliaMediaLtdMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=abvc_ConsultantMember</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=abvc_LindGlobalFundIIMember</td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708578307296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Feb. 29, 2024 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jan. 17, 2024 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Apr. 16, 2022 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Oct. 15, 2021 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Nov. 21, 2020 </div>
<div>shares</div>
</th>
<th class="th">
<div>Oct. 30, 2020 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Stock Options [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod', window );">Issued an aggregate shares of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceIncrease', window );">Conversion price (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConversionOfStockAmountConverted1', window );">Converted salaries and consulting fees (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,090,361<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,895,556<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward', window );">Stock options to purchase shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1', window );">Options vested grant date exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NumberOfDirectors', window );">Number of directors</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5<span></span>
</td>
<td class="nump">11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NumberOfEmployees', window );">Number of employees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Granted options to purchase</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">761,920<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock-based compensation expense (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConversionPricePerShare', window );">Conversion price per share (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Recognized stock-based compensation expense (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,935,755<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,241,930<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember', window );">2016 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Stock Options [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward', window );">Stock options to purchase shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">761,920<span></span>
</td>
<td class="nump">1,280,002<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Exercise price per share (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value of options granted (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Granted options to purchase</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,241,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,860,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConversionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion price per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConversionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NumberOfDirectors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of directors.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumberOfDirectors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NumberOfEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumberOfEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockConvertibleConversionPriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in conversion price of convertible common stock. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockConvertibleConversionPriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockAmountConverted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockAmountConverted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for employee benefit and equity-based compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1D<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480483/718-10-35-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI 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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares purchased for issuance under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (l)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>195
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708549671632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Options Issued and Outstanding - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding beginning balance</a></td>
<td class="nump">2,587,104<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding beginning balance</a></td>
<td class="nump">$ 2.79<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-Average Contractual Life Remaining in Years, Outstanding beginning balance</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding beginning balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Underlying Shares, Exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Aggregate Intrinsic Value, Exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber', window );">Number of Underlying Shares, Vested and expected to vest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Vested and expected to vest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue', window );">Aggregate Intrinsic Value, Vested and expected to vest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Number of Underlying Shares, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm', window );">Weighted-Average Contractual Life Remaining in Years, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue', window );">Aggregate Intrinsic Value, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Underlying Shares, Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm', window );">Weighted-Average Contractual Life Remaining in Years, Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue', window );">Aggregate Intrinsic Value, Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding ending balance</a></td>
<td class="nump">2,587,104<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding ending balance</a></td>
<td class="nump">$ 2.79<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2', window );">Weighted-Average Contractual Life Remaining in Years, Outstanding ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding ending balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate Intrinsic Value, Forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate Intrinsic Value, Granted.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average contractual life remaining in years, forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of estimated use full lifes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of weighted-average contractual life remaining in years, outstanding ending balance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingEndingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1D<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480483/718-10-35-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI 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-SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> 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-Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which current fair value of underlying stock exceeds exercise price of fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<head>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708555565808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Fair Value of Stock Options Granted<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract', window );"><strong>Schedule of Fair Value of Stock Options Granted [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk free interest rate</a></td>
<td class="nump">2.79%<span></span>
</td>
<td class="nump">2.79%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">83.86%<span></span>
</td>
<td class="nump">83.86%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
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<head>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708575116576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Details) - Schedule of Loss Per Share - Common Stock [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NumeratorAbstract', window );"><strong>Numerator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to ABVC&#8217;s common stockholders (in Dollars)</a></td>
<td class="num">$ (3,932,976)<span></span>
</td>
<td class="num">$ (1,823,695)<span></span>
</td>
<td class="num">$ (10,856,656)<span></span>
</td>
<td class="num">$ (16,423,239)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_DenominatorAbstract', window );"><strong>Denominator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted-average shares outstanding - Basic</a></td>
<td class="nump">9,736,150<span></span>
</td>
<td class="nump">3,307,577<span></span>
</td>
<td class="nump">4,335,650<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Stock options</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted-average shares outstanding - Diluted</a></td>
<td class="nump">9,736,150<span></span>
</td>
<td class="nump">3,307,577<span></span>
</td>
<td class="nump">4,335,650<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Loss per share</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">-Basic (in Dollars per share)</a></td>
<td class="num">$ (0.4)<span></span>
</td>
<td class="num">$ (0.55)<span></span>
</td>
<td class="num">$ (2.43)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">-Diluted (in Dollars per share)</a></td>
<td class="num">$ (0.4)<span></span>
</td>
<td class="num">$ (0.55)<span></span>
</td>
<td class="num">$ (2.43)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DenominatorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DenominatorAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumeratorAbstract</td>
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<td>xbrli:stringItemType</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>198
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552998352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LeaseDetailsLineItems', window );"><strong>Lease (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseRemainingLeaseTerm', window );">Operating leases term</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseRenewalTerm', window );">Non-cancellable leases future term</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_UseRightsMember', window );">ROU Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LeaseDetailsLineItems', window );"><strong>Lease (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseRemainingLeaseTerm', window );">Operating leases term</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">12 months<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LeaseDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LeaseDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseRemainingLeaseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Remaining lease term of operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseRemainingLeaseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseRenewalTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of lessee's operating lease renewal, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseRenewalTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_UseRightsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_UseRightsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>199
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553172640">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="nump">$ 708,023<span></span>
</td>
<td class="nump">$ 809,283<span></span>
</td>
<td class="nump">$ 1,161,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities (current)</a></td>
<td class="nump">389,870<span></span>
</td>
<td class="nump">401,826<span></span>
</td>
<td class="nump">369,314<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liabilities (non-current)</a></td>
<td class="nump">$ 318,153<span></span>
</td>
<td class="nump">$ 407,457<span></span>
</td>
<td class="nump">$ 791,827<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>200
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550657920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Company&#8217;s Lease Expenses - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseCostAbstract', window );"><strong>Schedule of Lease Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating lease expenses</a></td>
<td class="nump">$ 98,502<span></span>
</td>
<td class="nump">$ 94,299<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments', window );">Cash paid for amounts included in the measurement of operating lease liabilities</a></td>
<td class="nump">$ 98,502<span></span>
</td>
<td class="nump">$ 94,299<span></span>
</td>
<td class="nump">$ 385,659<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_WeightedAverageRemainingLeaseTermAbstract', window );"><strong>Weighted Average Remaining Lease Term:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating leases</a></td>
<td class="text">1 year 5 months 1 day<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 8 months 23 days<span></span>
</td>
<td class="text">2 years 5 months 23 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_WeightedAverageDiscountRateAbstract', window );"><strong>Weighted Average Discount Rate:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating leases</a></td>
<td class="nump">1.46%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.50%<span></span>
</td>
<td class="nump">1.49%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageDiscountRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageDiscountRateAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageRemainingLeaseTermAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageRemainingLeaseTermAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseCostAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseCostAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncomeLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708554079808">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract', window );"><strong>Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear', window );">2024 (excluding three months ended March 31, 2024)</a></td>
<td class="nump">$ 303,008<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2025</a></td>
<td class="nump">350,809<span></span>
</td>
<td class="nump">$ 404,745<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2026</a></td>
<td class="nump">56,916<span></span>
</td>
<td class="nump">351,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">Thereafter</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total future minimum lease payments, undiscounted</a></td>
<td class="nump">710,733<span></span>
</td>
<td class="nump">813,013<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less: Imputed interest</a></td>
<td class="num">(2,711)<span></span>
</td>
<td class="num">(3,730)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of future minimum lease payments</a></td>
<td class="nump">$ 708,022<span></span>
</td>
<td class="nump">$ 809,283<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease having initial or remaining lease term in excess of one year to be paid in remainder of current fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708539141856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Subsequent Events (Details) - Subsequent Event [Member]<br></strong></div></th>
<th class="th">
<div>Feb. 29, 2024 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Feb. 06, 2024 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Jan. 27, 2024 </div>
<div>shares</div>
</th>
<th class="th">
<div>Jan. 17, 2024 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jan. 12, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 12, 2024 </div>
<div>TWD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIssuedPrincipal', window );">Loan principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 654,000<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConversionOfStockAmountConverted1', window );">Purchase price (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 833,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleConversionPrice', window );">Conversion price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_PercentageOfAverageAmount', window );">Percentage of average amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NumberOfTradingConversionDays', window );">Trading days</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">20 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LindReceivedTerm', window );">Lind received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares of common stock (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">703,495<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Common stock , exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ConversionPricePerShare', window );">Conversion price per share</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RestrictedShares', window );">Restricted shares (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,241,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Price per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common shares, issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceIncrease', window );">Warrant exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares of common stock (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Convertible Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForPreviousAcquisition', window );">Principal amount (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConversionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion price per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConversionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LindReceivedTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The term between lind received.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LindReceivedTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NumberOfTradingConversionDays">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The days between conversion trading days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumberOfTradingConversionDays</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfAverageAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of average amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfAverageAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RestrictedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>shares of restricted to employee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RestrictedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockAmountConverted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockAmountConverted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIssuedPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of debt issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIssuedPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForPreviousAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash outflow representing an adjustment to the purchase price of a previous acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForPreviousAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockConvertibleConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share conversion price of preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockConvertibleConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssuedPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share or per unit amount of equity securities issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssuedPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Detail information of subsequent event by type. User is expected to use existing line items from elsewhere in the taxonomy as the primary line items for this disclosure, which is further associated with dimension and member elements pertaining to a subsequent event.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481674/830-30-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleDebtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>203
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708555028752">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">50 years<span></span>
</td>
<td class="text">50 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems', window );"><strong>Schedule of Property and Equipment Under Capital Leases Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PublicUtilityPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>204
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708543721440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 11,271,552<span></span>
</td>
<td class="nump">$ 11,304,319<span></span>
</td>
<td class="nump">$ 3,878,435<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation</a></td>
<td class="num">(3,322,402)<span></span>
</td>
<td class="num">(3,335,041)<span></span>
</td>
<td class="num">(3,304,457)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">7,949,150<span></span>
</td>
<td class="nump">7,969,278<span></span>
</td>
<td class="nump">573,978<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">347,856<span></span>
</td>
<td class="nump">363,416<span></span>
</td>
<td class="nump">361,193<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember', window );">Construction-in-Progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">7,400,000<span></span>
</td>
<td class="nump">7,400,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingAndBuildingImprovementsMember', window );">Buildings and Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">2,222,222<span></span>
</td>
<td class="nump">2,227,431<span></span>
</td>
<td class="nump">2,226,687<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,133,899<span></span>
</td>
<td class="nump">1,138,675<span></span>
</td>
<td class="nump">1,116,789<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 167,575<span></span>
</td>
<td class="nump">$ 174,797<span></span>
</td>
<td class="nump">$ 173,766<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
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<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingAndBuildingImprovementsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708539012832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.17%<span></span>
</td>
<td class="nump">0.17%<span></span>
</td>
<td class="nump">0.17%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.67%<span></span>
</td>
<td class="nump">0.67%<span></span>
</td>
<td class="nump">0.67%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">5.90%<span></span>
</td>
<td class="nump">5.90%<span></span>
</td>
<td class="nump">5.90%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">18.68%<span></span>
</td>
<td class="nump">18.68%<span></span>
</td>
<td class="nump">15.51%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">Equity&#160;Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">26.65%<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
<td class="nump">26.65%<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This serves as a place to record data that is not required by accounting literature but is useful for readers of the financial statements as it relates to the details of an equity method investment in common stock. Such information may include the amount of change for a change in ownership (equity) percentage in a given period and the amount and type of the consideration given or received in relation to the change in ownership.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember</td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551419360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems', window );"><strong>Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems', window );"><strong>Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems', window );"><strong>Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems', window );"><strong>Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Loaned from investee and provides research and development support service<span></span>
</td>
<td class="text">Loaned from the investee and provides research and development support service<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiaryOrEquityMethodInvesteeLineItems', window );"><strong>Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481440/840-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479741/842-40-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember</td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708543733120">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Long-Term Investment - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">$ 810,977<span></span>
</td>
<td class="nump">$ 847,252<span></span>
</td>
<td class="nump">$ 842,070<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">2,474,514<span></span>
</td>
<td class="nump">2,527,740<span></span>
</td>
<td class="nump">842,070<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">6,904<span></span>
</td>
<td class="nump">7,213<span></span>
</td>
<td class="nump">7,169<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">21,078<span></span>
</td>
<td class="nump">22,021<span></span>
</td>
<td class="nump">21,887<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">782,995<span></span>
</td>
<td class="nump">818,018<span></span>
</td>
<td class="nump">813,014<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">1,663,537<span></span>
</td>
<td class="nump">1,680,488<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentLineItems', window );"><strong>Schedule of Long-Term Investment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonmarketableCostMethodInvestmentsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonmarketableCostMethodInvestmentsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermPurchaseCommitmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermPurchaseCommitmentLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550032112">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Balance Sheet - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">$ 1,439,444<span></span>
</td>
<td class="nump">$ 1,451,877<span></span>
</td>
<td class="nump">$ 1,543,151<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current Assets</a></td>
<td class="nump">651,560<span></span>
</td>
<td class="nump">686,206<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,663,111<span></span>
</td>
<td class="nump">2,286,058<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current Liabilities</a></td>
<td class="nump">101,908<span></span>
</td>
<td class="nump">347,193<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders&#8217; Equity</a></td>
<td class="num">(674,015)<span></span>
</td>
<td class="num">(495,168)<span></span>
</td>
<td class="num">(483,874)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">49,496<span></span>
</td>
<td class="nump">50,538<span></span>
</td>
<td class="nump">68,302<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current Assets</a></td>
<td class="nump">238,193<span></span>
</td>
<td class="nump">250,716<span></span>
</td>
<td class="nump">303,893<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,535,581<span></span>
</td>
<td class="nump">2,591,960<span></span>
</td>
<td class="nump">2,478,868<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current Liabilities</a></td>
<td class="nump">1,194<span></span>
</td>
<td class="nump">811<span></span>
</td>
<td class="nump">2,441<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders&#8217; Equity</a></td>
<td class="num">$ (2,249,086)<span></span>
</td>
<td class="num">$ (2,291,517)<span></span>
</td>
<td class="num">$ (2,481,309)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedBalanceSheetStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit, classified as current.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
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<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708538938992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Statement of Operation - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
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<td class="nump">$ 363<span></span>
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<td class="text"> <span></span>
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<td class="nump">$ 734<span></span>
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<td class="nump">$ 30,162<span></span>
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<tr class="ro">
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<td class="nump">220<span></span>
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<td class="text"> <span></span>
</td>
<td class="nump">289<span></span>
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<td class="nump">8,239<span></span>
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<tr class="re">
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<td class="num">(406,233)<span></span>
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<td class="num">(1,194,797)<span></span>
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<td class="num">(1,274,539)<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(56,567)<span></span>
</td>
<td class="num">(81,842)<span></span>
</td>
<td class="num">(291,522)<span></span>
</td>
<td class="num">(1,550,123)<span></span>
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<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
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<td class="text"> <span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(h))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Loss on Investment in Equity Securities - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
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<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
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<td class="text"> <span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708549711456">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 1,799,583<span></span>
</td>
<td class="nump">$ 1,799,583<span></span>
</td>
<td class="nump">$ 1,600,221<span></span>
</td>
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<td class="nump">1,184,505<span></span>
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<td class="nump">568,865<span></span>
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<td class="nump">274,028<span></span>
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<td class="nump">272,352<span></span>
</td>
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<td class="nump">$ 927,883<span></span>
</td>
<td class="nump">438,264<span></span>
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<td class="nump">468,150<span></span>
</td>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 3,696,380<span></span>
</td>
<td class="nump">$ 2,909,587<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-8<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations and payables pertaining to claims incurred of a workers compensation nature. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552133552">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Bank Loans (Details) - Schedule of Short-Term Bank Loan - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 860,750<span></span>
</td>
<td class="nump">$ 899,250<span></span>
</td>
<td class="nump">$ 1,893,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">234,750<span></span>
</td>
<td class="nump">245,250<span></span>
</td>
<td class="nump">243,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 626,000<span></span>
</td>
<td class="nump">654,000<span></span>
</td>
<td class="nump">650,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Schedule of Short-Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708555019968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember', window );">BioFirst Corporation (the "BioFirst") [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember', window );">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember', window );">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang<span></span>
</td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember', window );">Eugene Jiang [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Former President and Chairman<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.<span></span>
</td>
<td class="text">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst  &#160;  Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.  &#160;  Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.  &#160;  Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.  &#160;  Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZheweiXuMember', window );">Zhewei Xu [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
<td class="text">Shareholder of the Company.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_JaimesVargasRussmanMember', window );">Jaimes Vargas Russman [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">CEO of AiBtl BioPharma Inc<span></span>
</td>
<td class="text">CEO of AiBtl BioPharma Inc.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481440/840-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479741/842-40-50-1<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_JaimesVargasRussmanMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<head>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708682216768">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due From Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Schedule of Accounts Receivable Due From Related Parties [Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable due from related parties</a></td>
<td class="nump">$ 10,463<span></span>
</td>
<td class="nump">$ 10,463<span></span>
</td>
<td class="nump">$ 757,343<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember', window );">GenePharm Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Schedule of Accounts Receivable Due From Related Parties [Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable due from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">142,225<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Schedule of Accounts Receivable Due From Related Parties [Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable due from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,463<span></span>
</td>
<td class="nump">$ 615,118<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 40<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481628/310-20-40-7<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<tr>
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<td>na</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708550017488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Revenue Due From Related Parties - Current - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Schedule of Due From Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 2,055<span></span>
</td>
<td class="nump">$ 904,043<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Schedule of Due From Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RevenueFromRelatedParty', window );">Revenue - related parties</a></td>
<td class="nump">$ 2,055<span></span>
</td>
<td class="nump">$ 904,043<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RevenueFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EntityWideRevenueMajorCustomerLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EntityWideRevenueMajorCustomerLineItems</td>
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<td>us-gaap_</td>
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<td>xbrli:stringItemType</td>
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<td>na</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr>
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<DOCUMENT>
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<head>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552065664">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="nump">$ 887,937<span></span>
</td>
<td class="nump">$ 747,573<span></span>
</td>
<td class="nump">$ 513,819<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">541,486<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 206,087<span></span>
</td>
<td class="text"> <span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofDueFromRelatedPartiesCurrentLineItems</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
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<td>xbrli:monetaryItemType</td>
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<td>debit</td>
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<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>217
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708539136192">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due From Related Parties - Non Current - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent', window );">Less: allowance for expected credit losses accounts</a></td>
<td class="num">$ (839,983)<span></span>
</td>
<td class="num">$ (839,983)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">839,983<span></span>
</td>
<td class="nump">$ 752,655<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">113,516<span></span>
</td>
<td class="nump">112,822<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">953,499<span></span>
</td>
<td class="nump">865,477<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent', window );">Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 113,516<span></span>
</td>
<td class="nump">$ 865,477<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 40<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481628/310-20-40-7<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent</td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableAllowanceForCreditLossNoncurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableBeforeAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember</td>
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<td></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708554026320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 188,753<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">19,789<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember', window );">Due to Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">152,382<span></span>
</td>
<td class="nump">151,450<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToADirectorMember', window );">Due to a Director [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">961<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="nump">$ 173,132<span></span>
</td>
<td class="nump">$ 359,992<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</head>
<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553376032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of Income Tax Expense - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract', window );"><strong>Current:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Federal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">State</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentForeignTaxExpenseBenefit', window );">Foreign</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">140,338<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Total Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">140,338<span></span>
</td>
<td class="nump">2,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract', window );"><strong>Deferred:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Federal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit', window );">Foreign</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">115,668<span></span>
</td>
<td class="nump">795,378<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndTaxCredits', window );">Total Deferred</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">115,668<span></span>
</td>
<td class="nump">795,378<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total provision for income taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 256,006<span></span>
</td>
<td class="nump">$ 797,778<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefitAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentFederalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentFederalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentForeignTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentForeignTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFederalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredForeignIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) and income tax credits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 231<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552372320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetAbstract', window );"><strong>Schedule of Deferred Tax Assets (Liability) [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOther', window );">Loss on impairment of Assets</a></td>
<td class="nump">$ 644,978<span></span>
</td>
<td class="nump">$ 713,223<span></span>
</td>
<td class="nump">$ 709,961<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Net operating loss carryforwards</a></td>
<td class="nump">5,607,804<span></span>
</td>
<td class="nump">5,568,391<span></span>
</td>
<td class="nump">5,866,623<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxCreditCarryforwards', window );">Tax credit of investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_OperatingLeaseLiabilities', window );">Operating lease liabilities</a></td>
<td class="nump">213,482<span></span>
</td>
<td class="nump">213,482<span></span>
</td>
<td class="nump">213,482<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_DeferredTaxAssetsOperatingLeaseAssets', window );">Operating lease assets</a></td>
<td class="num">(213,482)<span></span>
</td>
<td class="num">(213,482)<span></span>
</td>
<td class="num">(213,482)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Deferred tax assets, Gross</a></td>
<td class="nump">6,252,782<span></span>
</td>
<td class="nump">6,281,614<span></span>
</td>
<td class="nump">6,576,584<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(6,252,782)<span></span>
</td>
<td class="num">(6,281,614)<span></span>
</td>
<td class="num">(6,459,474)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 117,110<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DeferredTaxAssetsOperatingLeaseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to operating lease assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DeferredTaxAssetsOperatingLeaseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating lease liabilities amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxCreditCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxCreditCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
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<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708554963568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Options Issued and Outstanding - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract', window );"><strong>Schedule of Options Issued and Outstanding [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding ending balance (in Shares)</a></td>
<td class="nump">2,587,104<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding ending balance</a></td>
<td class="nump">$ 2.79<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-Average Contractual Life Remaining in Years, Outstanding ending balance</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding ending balance (in Dollars)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Underlying Shares, Exercisable (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Aggregate Intrinsic Value, Exercisable (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber', window );">Number of Underlying Shares, Vested and expected to vest (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Vested and expected to vest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue', window );">Aggregate Intrinsic Value, Vested and expected to vest (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Number of Underlying Shares, Granted (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue', window );">Aggregate Intrinsic Value, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Underlying Shares, Forfeited (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue', window );">Aggregate Intrinsic Value, Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalGeneralDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The grant-date intrinsic value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which current fair value of underlying stock exceeds exercise price of fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<DOCUMENT>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708552133600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Fair Value of Stock Options Granted<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract', window );"><strong>Schedule of Fair Value of Stock Options Granted [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk free interest rate</a></td>
<td class="nump">2.79%<span></span>
</td>
<td class="nump">2.79%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">83.86%<span></span>
</td>
<td class="nump">83.86%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708549109248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Details) - Schedule of Loss Per Share - Common Stock [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_LossPerShareDetailsScheduleofLossPerShareLineItems', window );"><strong>Loss Per Share (Details) - Schedule of Loss Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to ABVC&#8217;s common stockholders</a></td>
<td class="num">$ (3,932,976)<span></span>
</td>
<td class="num">$ (1,823,695)<span></span>
</td>
<td class="num">$ (10,856,656)<span></span>
</td>
<td class="num">$ (16,423,239)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted-average shares outstanding - Basic</a></td>
<td class="nump">9,736,150<span></span>
</td>
<td class="nump">3,307,577<span></span>
</td>
<td class="nump">4,335,650<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockOptionPlanExpense', window );">Stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted-average shares outstanding - Diluted</a></td>
<td class="nump">9,736,150<span></span>
</td>
<td class="nump">3,307,577<span></span>
</td>
<td class="nump">4,335,650<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">-Basic</a></td>
<td class="num">$ (0.4)<span></span>
</td>
<td class="num">$ (0.55)<span></span>
</td>
<td class="num">$ (2.43)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">-Diluted</a></td>
<td class="num">$ (0.4)<span></span>
</td>
<td class="num">$ (0.55)<span></span>
</td>
<td class="num">$ (2.43)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareDetailsScheduleofLossPerShareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareDetailsScheduleofLossPerShareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-15<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 8: 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-Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name 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https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionPlanExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionPlanExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708584499024">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="nump">$ 708,023<span></span>
</td>
<td class="nump">$ 809,283<span></span>
</td>
<td class="nump">$ 1,161,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities (current)</a></td>
<td class="nump">389,870<span></span>
</td>
<td class="nump">401,826<span></span>
</td>
<td class="nump">369,314<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liabilities (non-current)</a></td>
<td class="nump">$ 318,153<span></span>
</td>
<td class="nump">$ 407,457<span></span>
</td>
<td class="nump">$ 791,827<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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</div>
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</html>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553014848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Company&#8217;s Lease Expenses - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfCompanySLeaseExpensesAbstract', window );"><strong>Schedule of Company&#8217;s Lease Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating lease expenses</a></td>
<td class="nump">$ 98,502<span></span>
</td>
<td class="nump">$ 94,299<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments', window );">Cash paid for amounts included in the measurement of operating lease liabilities</a></td>
<td class="nump">$ 98,502<span></span>
</td>
<td class="nump">$ 94,299<span></span>
</td>
<td class="nump">$ 385,659<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating leases</a></td>
<td class="text">1 year 5 months 1 day<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 8 months 23 days<span></span>
</td>
<td class="text">2 years 5 months 23 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating leases</a></td>
<td class="nump">1.46%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.50%<span></span>
</td>
<td class="nump">1.49%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfCompanySLeaseExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfCompanySLeaseExpensesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncomeLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708555049792">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract', window );"><strong>Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2024</a></td>
<td class="nump">$ 350,809<span></span>
</td>
<td class="nump">$ 404,745<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2025</a></td>
<td class="nump">56,916<span></span>
</td>
<td class="nump">351,352<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2026</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">56,916<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2027</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">Thereafter</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total future minimum lease payments, undiscounted</a></td>
<td class="nump">710,733<span></span>
</td>
<td class="nump">813,013<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less: Imputed interest</a></td>
<td class="num">(2,711)<span></span>
</td>
<td class="num">(3,730)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of future minimum lease payments</a></td>
<td class="nump">$ 708,022<span></span>
</td>
<td class="nump">$ 809,283<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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</div>
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<DOCUMENT>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708551901296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Acquisition (Details) - USD ($)<br> shares in Millions</strong></div></th>
<th class="th"><div>Nov. 30, 2023</div></th>
<th class="th"><div>Nov. 12, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetAcquisitionAbstract', window );"><strong>Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_SharesReceived', window );">Shares received (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RoyaltyExpense', window );">Royalties</a></td>
<td class="nump">$ 3,500,000<span></span>
</td>
<td class="nump">$ 3,500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_royaltiesPercentage', window );">Royalty percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ExciseAndSalesTaxes', window );">Net Sales</a></td>
<td class="nump">$ 100,000,000<span></span>
</td>
<td class="nump">$ 100,000,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharesReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Shares received.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharesReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_royaltiesPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>royalties percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_royaltiesPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExciseAndSalesTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExciseAndSalesTaxes</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RoyaltyExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RoyaltyExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>228
<FILENAME>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139708553829808">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Acquisition (Details) - Schedule of Acquisition was Accounted for Business Combination<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract', window );"><strong>Schedule of Acquisition was Accounted for Business Combination [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash and cash equivalents</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets', window );">Total assets acquired</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities', window );">Accrued expense</a></td>
<td class="num">(243,888)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt', window );">Due to Director</a></td>
<td class="num">(498)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Total liabilities acquired</a></td>
<td class="num">(243,386)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet', window );">Total consideration (Intangible assets)</a></td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accrued expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenseAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfAcquisitionWasAccountedForBusinessCombinationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.</p></div>
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